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 Y661 2.0 liters 4.0 liters Sintering 0.80 hours 0.40 hours0.60 hours 0.10 hours Finishing Product Alpha6 Zeta7 X442 1.2 kilos 3.0 kilos Information relating to materials purchased and materials used in production during May follows Purchase Cost Standard Used in Material X442 Y661 Price 14,500 kilos 15,500 liters S60,900$4.00 per kilo $27,900 $1.90 per liter 9,000 kilos 13,500 liters The following additional information is available a. The company recognizes price variances when materials are purchased b. The standard labor rate is $21.00 per hour in Sintering and $19.50 per hour in Finishing c. During May, 1,250 direct labor-hours were worked in Sintering at a total labor cost of $28,750, and 2,900 direct labor-hours were worked in Finishing at a total labor cost of $62,350. d. Production during May was 2,000 Alpha6s and 2,250 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.) Standard Quantity or Hours Standard Price or Rate Standard Cost Alpha6 Direct materials-X442 Direct materials-Y661 Direct labor-Sintering Direct labor-Finishing Total kilos iters hours hours per kilo per liter per hour per hour Zeta7: Direct materials-X442 Direct materials-Y661 Direct labor-Sintering Direct labor-Finishing Total kilos iters hours hours per kilo per liter per hour per hour