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	X442	Y661		Sintering	Finishing
Alpha6	3.0 kilos	2.5 liters		0.30 hours	1.20 hours
Zeta7	4.0 kilos	4.5 liters		0.30 hours	0.70 hours

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

Material	Purchases	Purchase Cost	Standard Price		Used in Production
X442	15,600 kilos	$49,920	$3.00	per kilo	10,100	kilos
Y661	16,600 liters	$24,900	$1.60	per liter	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 $21.00 per hour in Finishing.
c.	During May, 1,400 direct labor-hours were worked in Sintering at a total labor cost of $33,740, 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:
	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 Alphab: per kilo Direct materials-X442 Direct materials-Y661 Direct labor-Sintering Direct labor-Finishing 3.00 kilos 2.50 liters hours per liter per hour hours per hour | Total $ 0.00 per kilo per liter Zeta7: Direct materials-X442 Direct materials-Y661 Direct labor-Sintering Direct labor-Finishing Total 4.00 kilos 4.50 liters hours hours per hour per hour $ 0.00 Compute the materials price and quantity variances for each material. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e, zero variance).) Direct Materials VariancesMaterial X442: Materials price variance Materials quantity variance Direct Materials VariancesMaterial Y661: Materials price variance Materials quantity variance Compute the labor rate and efficiency variances for each operation. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e, zero variance).) Direct Labor VariancesSintering: Labor rate variance Labor efficiency variance Direct Labor Variances-Finishing: Labor rate variance Labor efficiency variance