Mickley Corporstion produces two products, Alphs $6$ s and Zeta $7$s$,$ which pass through two operstions, Sintering snd Finishing. Each of

the products uses two row materials$-$X$442$ and Y$661.$ The standerds for esch product $($on o per unit bosis$)$ are as follows:

Information relating to msterisls purchsed and used in production during Moy follows:

The following additional information is available:

s$.$ The company recognizes price variances when materials are purchssed.

b$.$ The standard labor rote is $$19\mathrm{.}80$ per hour in Sintering and $$19\mathrm{.}20$ per hour in Finishing.

c$.$ During Msy$,1,200$ direct lsbor$-$hours were worked in Sintering at a total lsbor cost of $$27,000,$ and $2,850$ direct labor$-$hours were

worked in Finishing ot a total labor cost of $$59,850.$

d$.$ Production during May was $1,500$ Alphass and $2,000$ Zeta$7$s$.$

Required:

Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor.

Compute the materials price and quantity variances for esch materisl.

Compute the labor rate and efficiency vorisnces for esch operation.

Complete this question by entering your answers in the tabs below.

Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor.

Note: Round your answers to $2$ decimal places.