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value 10.00 points 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): Standard Labor Time Sintering Finishing 0.50 hours 0.90 hours 0.10 hours 0.90 hours Raw Material Product Alpha6 Zeta? X442 2.0 kilos 4.0 kilos Y661 14 Iders 3.4 Iders Information relating to materials purchased and materials used in production during May follows Purchase Used in Production .100 kilos Price Material X442 Y661 Purchases 4,600 kilos 5,600 liters $21,840 $1.50 per liter 13,600 liters 62,780 $4.10 per kilo The following additional information is available The company recognizes price variances when materials are purchased The standard labor rate is $15.00 per hour in Sintering and $20.00 per hour in Finishing During May, 1,300 direct labor-hours were worked in Sintering at a total labor cost of $30,030, and 2,910 direct labor-hours were worked in Finishing at a total labor cost of $64,020 a, d. Production during May was 2,100 Alpha6s and 1,300 Zeta7s