Product Alpha6 Zeta7 X442 2.0 kilos Raw Material Y661 Standard Labor Time Sintering Finishing 3.4 liters 0.20 hours 0.80 hours 4.0 kilos 5.0 liters 0.25 hours 0.90 hours Information relating to materials purchased and materials used in production during May Purchase Cost Material X442 Y661 Purchases 15,900 kilos $ 55,650 16,900 liters $ 23,660 Standard Price $ 3.30 per kilo $1.50 per liter Used in Production 10,400 kilos 15,800 liters