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$62\mathrm{.}0$ kilos $1\mathrm{.}5$ liters $0\mathrm{.}30$ hours $0\mathrm{.}90$ hours

Zeta$74\mathrm{.}0$ kilos $3\mathrm{.}0$ liters $0\mathrm{.}40$ hours $1\mathrm{.}00$ hours

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

Material Purchases Purchase Cost Standard Price Used in Production

X$44214,400$ kilos $ $59,040$ $ $3\mathrm{.}90$ per kilo $8,900$ kilos

Y$66115,400$ liters $ $26,180$ $ $1\mathrm{.}80$ per liter $13,400$ liters

The following additional information is available:

The company recognizes price variances when materials are purchased.

The standard labor rate is $$20\mathrm{.}00$ per hour in Sintering and $$19\mathrm{.}00$ per hour in Finishing.

During May, $1,200$ direct labor$-$hours were worked in Sintering at a total labor cost of $$27,480,$ and $2,890$ direct labor$-$hours were worked in Finishing at a total labor cost of $$60,690.$

Production during May was $1,900$ Alpha$6$s and $1,300$ Zeta$7$s$.$

Required:

$1.$ Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor.

$2.$ Compute the materials price and quantity variances for each material.

$3.$ Compute the labor rate and efficiency variances for each operation.