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 3,600 helmets, using 2,412 kilograms of plastic. The plastic cost the company $18,331. According to the standard cost card, each helmet should require 0.60 kilograms of plastic, at a cost of $8.00 per kilogram

.	Break down the difference computed in (1) above into a materials price variance = and a materials quantity variance =