Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company$$s products, a football helmet for the North American market, requires a special plastic. During the quarter ending June $30,$ the company manufactured $3,600$ helmets, using $2,412$ kilograms of plastic. The plastic cost the company $$18,331.$ According to the standard cost card, each helmet should require $0\mathrm{.}60$ kilograms of plastic, at a cost of $$8\mathrm{.}00$ per kilogram $.$ Break down the difference computed in $(1)$ above into a materials price variance $=$ and a materials quantity variance $=$