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 3.0 kilos 4.0 kilos Y661 2.5 liters 4.5 liters Sintering 0.30 hours 0.30 hours Finishing 1.20 hours 0.70 hours Information relating to materials purchased and materials used in production during May follows Standard Purchase Cost Used in Material X442 Y661 Purchases 15.600 kilos 16,800 liters Price $49,920 $3.00 per kilo $24,900 1.60 per liter Production 10,100 kilos 14,600 liters The following additional information is available a. The company recognizes price variances when materials are purchased b. The standard labor rate is $22.00 per hour in Sintering and S21.00 per hour in Finishing c. During May, 1,400 direct labor-hours were worked in Sintering at a total labor cost of S33,740, and 3,010 direct labor-hours were worked in Finishing at a total labor cost of $69,230. d. Production during May was 2,200 Alpha6s and 1,000 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.) ndar ndar Standar Cost Quantity or Hours Price or Rate Alpha6 Direct materials-X442 Direct materials-Y661 Direct labor-Sintering Direct labor-Finishing Total kilos ters 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 ters hours hours per kilo per liter per hour per hour