Mickley Corporation produces two products, Alpha 65 and Zeta7s, which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials - 4442 and Y661. The,company uses a standard cost system, with the following standards for each product (on a per unit basis): Information relating to materials purchased and materials used in production during May follows: The following additional information is available: a. The company recognizes price variances when materials are purchased. b. The standard labor rate is $22.00 per hour in Sintering and $21.00 per hour in Finishing. c. During May, 1,220 direct labor-hours were worked in Sintering at a total labor cost of $28,060, and 2,930 direct labor-hours were worked in Finishing at a total labor cost of $67,390. d. Production during May was 2,300 Alpha6s and 1,600 Zeta7s