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 $3,400$

helmets, using $2,108$ kilograms of plastic. The plastic cost the company $$13,913.$

According to the standard cost card, each helmet should require $0\mathrm{.}54$ kilograms of

plastic, at a cost of $$7\mathrm{.}00$ per kilogram.

Required:

What is the standard quantity of kilograms of plastic $($SQ$)$ that is allowed to make

$3,400$ helmets?

What is the standard materials cost allowed $(SQSP)$ to make $3,400$ helmets?

What is the materials spending variance?

What is the materials price variance and the materials quantity variance?

$($For requirements $3$ and $4,$ indicate the effect of each variance by selecting $"$F$"$ for

favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input

all amounts as positive values. Do not round intermediate calculations.$)$