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 X442 2.0 kilos 4.0 kilos Y661 1.4 liters 3.4 liters Sintering 0.50 hours 0.10 hours Finishing 0.90 hours 0.90 hours Information relating to materials purchased and materials used in production during May follows Standard Price Used in Production 9,100 kilos 13,600 liters Purchase Cost Material X442 Y661 Purchases 14,600 kilos$62,780 $4.10 per kilo 15,600 1iters $21,840 $1.50 per liter The following additional information is available