Mickley Corporation produces two products, Alpha6s and Zeta7s, which pass through two operations, Sintering and Finishin

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Mickley Corporation produces two products, Alpha6s 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):
Information relating to materials purchased and materials used
in production during May follows:
The following additional information is available:
The standard labor rate is $21.00 per hour in Sintering and
$19.50 per hour in Finishing.
During May, 1,250 direct labor-hours were worked in Sintering at
a total labor cost of $28,750, and 2,900 direct labor-hours were
worked in Finishing at a total labor cost of $62,350.
Production during May was 2,000 Alpha6s and 2,250 Zeta7s.
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.