Mickley Corporation produces two products, Alpha$6$s and Zeta$7$s$,$ which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials$$X$442$ and Y$661.$ The company uses a standard cost system, with the following standards for each product $($on a per unit basis$)$:

Product Raw Material Standard Labor Time

X$442$ Y$661$ Sintering Finishing

Alpha$62\mathrm{.}5$ kilos $2\mathrm{.}5$ liters $0\mathrm{.}20$ hours $0\mathrm{.}90$ hours

Zeta$74\mathrm{.}5$ kilos $3\mathrm{.}5$ liters $0\mathrm{.}30$ hours $1\mathrm{.}20$ hours

Information relating to materials purchased and materials used in production during May follows:

Material Purchases Purchase Cost Standard Price Used in Production

X$44215,000$ kilos $ $39,000$ $ $2\mathrm{.}40$ per kilo $9,500$ kilos

Y$66116,000$ liters $ $20,800$ $ $1\mathrm{.}40$ per liter $14,000$ liters

The following additional information is available:

The company recognizes price variances when materials are purchased.

The standard labor rate is $$23\mathrm{.}00$ per hour in Sintering and $$20\mathrm{.}00$ per hour in Finishing.

During May, $1,300$ direct labor$-$hours were worked in Sintering at a total labor cost of $$30,550,$ and $2,950$ direct labor$-$hours were worked in Finishing at a total labor cost of $$64,900.$

Production during May was $1,600$ Alpha$6$s and $1,300$ Zeta$7$s$.$