only need help with part 3 thanks.

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 Rav Material Produet A1pha6 Y661 2.4 1iters 4.4 liters Sintering Pinishing 1.20 bours 1.8 kilos 4.4 kilos 20 hours 0.40 hours .8 Information relating to materials purchased and materials used in production during May follows Used in Standard Price Material 15,100 kilos $40,770 $2.50 per ki1o 16,100 1iters $22,540 $1.50 per liter 9,600 kiios 14,100 liters Y661 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 $21.50 per hour in Finishing c. During May, 1,300 direct labor-hours were worked in Sintering at a total labor cost of $30,680, and 2,960 direct labor-hours were worked in Finishing at a total labor cost of $69,560. d. Production during May was 1,700 Alpha6s and 1,550 Zeta7s Required: 1. Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor 2. Compute the materials price and quantity variances for each material, 3. Compute the labor rate and efficiency variances for each operation. Complete this question by entering your answers in the tabs below. Req 1 Req 2 Req 3 Compute the labor rate and efficiency variances for each operation. (Indicate the effect of each variance by selecting "F" for favorable, "U* for unfavorable, and "None" for no effect (i.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 Req 2