Mickley Corporation produces two products. Alpha6s and Zeta7s, 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) Information relating to materials purchased and materials used in production during May follows The following odditional information is avallable: a. The company recognizes price variances when matenals are purchased b. The standard labor rate is $21.00 per hour in Sintering and $19.50 per hour in Finishing c. During Moy, 1,250 direct labor-hours were worked in Sintering ot a total labor cost of $28,750, and 2.900 direct labor-hours were worked in Finishing at o total labor cost of $62,350 d. Production during May was 2,000 Alpha6s and 2,250 Zeta7s