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

ProductX442Y661SinteringFinishingAlpha61.8 kilos2.0 liters0.20 hours0.80 hoursZeta73.0 kilos4.5 liters0.35 hours0.90 hours

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

MaterialPurchasesPurchase CostStandard

PriceUsed in

ProductionX44214,500 kilos$52,200$3.50per kilo8,500kilosY66115,500 liters$20,925$1.40per liter13,000liters

The following additional information is available:a.The company recognizes price variances when materials are purchased.b.The standard labor rate is $19.80 per hour in Sintering and $19.20 per hour in Finishing.c.During May, 1,200 direct labor-hours were worked in Sintering at a total labor cost of $27,000, and 2,850 direct labor-hours were worked in Finishing at a total labor cost of $59,850.

d.Production during May was 1,500 Alpha6s and 2,000 Zeta7s.

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