The following additional information is available: The company recognizes price variances when materials are purchased The standard labor rate is $22.00 per hour in Sintering and $21.00 per hour in Finishing. During May, 1,400 direct labor-hours were worked in Sintering at a total labor cost of $34,300. and 3,050 direct labor-hours were worked in Finishing at a total labor cost of $70,150 Production during May was 2,600 Alpha6s and 1,000 Zeta7s Complete the standard cost card for each product, showing the standard cost of direct materials and direct labor (Round your answers to 2 decimal places.)