Monte Rosa Corporation produces two products, Alpha8s and Zeta9s, which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials, X342 and Y561. 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	X342	Y561		Sintering	Finishing
Alpha8	1.8 kilos	2.0 liters		0.20 hours	0.80 hours
Zeta9	3.0 kilos	4.5 liters		0.35 hours	0.90 hours

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

Material	Purchases	Purchase Cost	Standard Price		Used in Production
X342	14,000 kilos	$51,800	$3.50	per kilo	8,500	kilos
Y561	15,000 liters	$19,500	$1.40	per liter	13,000	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 $19.00 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 Alpha8s and 2,000 Zeta9s.

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