Mickley Corporation produces two products, Alpha6 and Zeta7, which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials, X442 and Y661. The company uses a standard cost system, with the following standards for each product (on a per unit basis):

	Raw Material			Standard Labour Time
	X442	Y661		Sintering	Finishing
Alpha6	3.0 kgs	2.0 litres		0.30 hrs	1.20 hrs
Zeta7	5.0 kgs	4.0 litres		0.40 hrs	1.20 hrs

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

	Purchases	Purchase Cost	Standard Price		Used in Production
X442	14,900 kgs	$37,250	$2.30	per kg	9,400	kg
Y661	15,900 litres	$19,080	$1.30	per litre	13,900	litres

The following additional information is available:

1. The company recognizes price variances when materials are purchased.
2. The standard labour rate is $23.00 per hour in Sintering and $19.50 per hour in Finishing.
3. During May, 1,250 direct labour-hours were worked in Sintering at a total labour cost of $29,000, and 2,940 direct labour-hours were worked in Finishing at a total labour cost of $63,210.
4. Production during May was 1,500 Alpha6s and 1,000 Zeta7s.

Required:

1. Complete the standard cost card for each product, showing the standard cost of direct materials and direct labour. (Round your answers to 2 decimal places.)

2. Compute the materials price and quantity variances for each material. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e, zero variance).)

3. Compute the labour rate and efficiency variances for each operation. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e, zero variance).)