Mickley Corporation produces two products, Alpha6s and Zetals, which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials-X442 and Y661. The company each product (on a per unit basis: uses a standard cost system, with the following standards for Raw Material Standard Labor Time Product Alpha6 Zeta7 x442 1.8 kilos 3.0 kilos Y661 2.0 liters 4.5 liters Sintering 8.20 hours 0.35 hours Finishing 0.80 hours .9+ hours Information relating to materials purchased and materials used in production during May follows Standard Price Used in Production 8,500 kilos 13,000 liters Purchase Material x442 Y661 Purchases Cost 14,500 kilos $52,200 3.50 per kilo 15,500 liters $20,925 $1.40 per liter The following additional information is available: a. The company recognizes price varlances 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