Mickley Corporation produces two products, Alpha6s and Zeto7s, 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) Product Alpha Zeta Raw Material X442 Y661 1.5 kilos 2.0 liters 3.5 kilos 4.0 liters Standard Labor Time Sintering Finishing 0.20 hours 0.80 hours 0.40 hours 0.90 hours Information relating to materials purchased and materials used in production during May follows: Material X442 Y662 Purchases 14,300 kilos 15,300 liters Purchase Cost $ 57,200 $ 24, 480 Standard Price $ 3.80 per kilo $ 1.70 per liter Used in Production 8,800 kilos 13,300 liters The following additional information is available: a. The company recognizes price variances when materials are purchased. b. The standard labor rate is $20.00 per hour in Sintering and $18.50 per hour in Finishing c. During May, 1,300 direct labor-hours were worked in Sintering at a total labor cost of $29,640, and 2,880 direct labor-hours were worked in Finishing at a total labor cost of $59,040. d. Production during May was 1,800 Alpha6s and 1,800 Zeta7s. Compute the labor rate and efficiency variances for each operation. (Indicate the effect of each variance by selecting "P" for favorable, "U" for unfavorable, and "None" for no effect (1.e., zero variance), Input all amounts as positive values.) Direct Labor Variances Sintering Labor rate variance Labor efficiency variance Direct Labor Variances--Finishing Labor rate variance Labor efficiency variance