Mickley Corporation produces two products, Alpha$6$s and Zeta$7$s$,$ which pass through two operations, Sintering and Finishing. Each of the products uses two raw materials$$X$442$ and Y$661.$ The company uses a standard cost system, with the following standards for each product $($on a per unit basis$)$:

Product Raw Material Standard Labor Time

X$442$ Y$661$ Sintering Finishing

Alpha$62\mathrm{.}5$ kilos $2\mathrm{.}5$ liters $0\mathrm{.}10$ hours $1\mathrm{.}00$ hours

Zeta$74\mathrm{.}5$ kilos $5\mathrm{.}0$ liters $0\mathrm{.}30$ hours $1\mathrm{.}20$ hours

Information relating to materials purchased and materials used in production during May follows:

Material Purchases Purchase Cost Standard Price Used in Production

X$44215,200$ kilos $ $42,560$ $ $2\mathrm{.}60$ per kilo $9,700$ kilos

Y$66116,200$ liters $ $24,300$ $ $1\mathrm{.}60$ per liter $14,200$ liters

The following additional information is available:

The company recognizes price variances when materials are purchased.

The standard labor rate is $$23\mathrm{.}00$ per hour in Sintering and $$21\mathrm{.}00$ per hour in Finishing.

During May, $1,320$ direct labor$-$hours were worked in Sintering at a total labor cost of $$31,680,$ and $2,970$ direct labor$-$hours were worked in Finishing at a total labor cost of $$68,310.$

Production during May was $1,800$ Alpha$6$s and $1,200$ Zeta$7$s$.$

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.