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Mickley Corporation produces two products, Alpha6s and Zeta7s,which pass through two operations, Sintering and Finishing. Each ofthe products uses two raw materials—X442 and Y661. The company usesa standard cost system, with the following standards for eachproduct (on a per unit basis):

	Raw Material			Standard Labor Time
Product	X442	Y661		Sintering	Finishing
Alpha6	2.0 kilos	1.5 liters		0.10 hours	0.80 hours
Zeta7	3.0 kilos	2.5 liters		0.45 hours	0.90 hours

Information relating to materials purchased and materials usedin production during May follows:

Material	Purchases		Purchase Cost	Standard Price		Used in Production
X442	14,800	kilos	$66,600	$4.30	per kilo	9,300	kilos
Y661	15,800	liters	$23,700	$1.60	per liter	13,800	liters

The following additional information is available:

1. The company recognizes price variances when materials arepurchased.

2. The standard labor rate is $22.00 per hour in Sintering and$21.00 per hour in Finishing.

3. During May, 1,220 direct labor-hours were worked in Sintering ata total labor cost of $28,060, and 2,930 direct labor-hours wereworked in Finishing at a total labor cost of $67,390.

4. Production during May was 2,300 Alpha6s and 1,600 Zeta7s.

Required:

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

2. Compute the materials price and quantity variances for eachmaterial.

3. Compute the labor rate and efficiency variances for eachoperation.