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PROBLEM 10-10 Multiple Products, Materials, and Processes LO10-1, LO10-2 Mickley Corporation produces two products, Alphabs 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 Product X442 Y661 Sintering Finishing Alpha6 18 kilos 2.0 liters 0.20 hours 0.80 hours Zeta7 3.0 kilos 4.5 liters 0.35 hours 0.90 hours Raw Material Inmaonrelating to materials purchased and ateials used inproctiondng May folos Material Purchases Purchase Cost Standard Price Used in Production X442 14,500 kilos $52,200 $3.50 per kilo 8,500 kilos Y661 15,500 liters $20,925 $1.40 per liter 13,000 liters The following additional information is available: Page 476 a. The company recognizes price variances when materials are purchased b. The standard labor rate is $19.80 per hour in Sintering and S19.20 per hour in Finishing. c. During May, 1,200 direct labor-hours were worked in Sintering at a total labor cost of $27,000, and 2.850 direct labor-hours were worked in Finishing at a total labor cost of $59.850. d. Production during May was 1,500 Alphabs and 2,000 Zeta7s