1. Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the companys products, a football helmet for the North American market, requires a special plastic. During the quarter ending June 30, the company manufactured 3,700 helmets, using 2,146 kilograms of plastic. The plastic cost the company $14,164.

According to the standard cost card, each helmet should require 0.52 kilograms of plastic, at a cost of $7.00 per kilogram.

Required:
1.	According to the standards, what cost for plastic should have been incurred to make 3,700 helmets? How much greater or less is this than the cost that was incurred? (Round Standard kilograms of plastic per helmet to 2 decimal places.)

2. SkyChefs, Inc., prepares in-flight meals for a number of major airlines. One of the companys products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. During the most recent week, the company prepared 6,500 of these meals using 3,200 direct labor-hours. The company paid these direct labor workers a total of $36,800 for this work, or $11.50 per hour.

According to the standard cost card for this meal, it should require 0.50 direct labor-hours at a cost of $11.00 per hour.

Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company's products, a football helmet for the North American market, requires a special plastic. During the quarter ending June 30 the company manufactured 3,700 helmets, using 2,146 kilograms of plastic. The plastic cost the company $14,164 According to the standard cost card, each helmet should require 0.52 kilograms of plastic, at a cost of $7.00 per kilogram Required: 1. According to the standards, what cost for plastic should have been incurred to make 3,700 helmets? How much greater or less is this than the cost that was incurred? (Round Standard kilograms of plastic per helmet to 2 decimal places.] Number of helmets Standard kilograms of plastic per helmet Total standard kilograms allowed Standard cost per kilogram Total standard cost Actual cost incurred Total standard cost Total material variance-unfavourable 3,700 0.52 1,924 $7.00 $ 13,468 $ 12,624 13,468 S (844)