Mickley Corporation produces two products, Alpha6s and Zeta7s, which pass through two operations, Sintering and Finishing. Each of the products uses two raw materialsX442 and Y661. 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
	X442		Y661		Sintering		Finishing
Alpha6	2.0	kilos	1.5	liters	0.10	hours	1.00	hours
Zeta7	3.0	kilos	4.5	liters	0.30	hours	0.80	hours

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

Material	Purchases		Purchase Cost	Standard Price		Used in Production
X442	14,200	kilos	$ 55,380	$ 3.70	per kilo	8,700	kilos
Y661	15,200	liters	$ 22,800	$ 1.60	per liter	13,200	liters

The following additional information is available:

1. The company recognizes price variances when materials are purchased.

The standard labor rate is $22.00 per hour in Sintering and $18.10 per hour in Finishing.

During May, 1,200 direct labor-hours were worked in Sintering at a total labor cost of $27,240, and 2,870 direct labor-hours were worked in Finishing at a total labor cost of $60,270.

Production during May was 1,700 Alpha6s and 1,800 Zeta7s.

Compute the labor rate and efficiency variances for each operation.

Direct Labor Variances finishing

Laboe Rate Variance?

Labor efficiency variance?