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) Raw Material Standard Labor Time Product Alpha6 Zeta7 Y661 X442 1.5 kilos 3.5 kilos Sintering Finishing 2.5 liters0.20 hours 0.90 hours 3.5 liters 0.35 hours 0.80 hours Information relating to materials purchased and materials used in production during May follows Purchase Standard Used in Production Material Purchases Cost Price X442 14,700 kilos $64,680 $4.20 per kilo 9,200 kilos per liter 13,700 liters The following additional information is available a. The company recognizes price variances when materials are purchased The standard labor rate is $22.00 per hour in Sintering and $20.50 per hour in Finishing c. During May, 1,200 direct labor-hours were worked in Sintering at a total labor cost of $27,840, and 2,920 direct labor-hours were worked in Finishing at a total labor cost of $65,700 d. Production during May was 2,200 Alpha6s and 1,700 Zeta7s Requied 1. Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor. (Round your answers to 2 decimal places.)