Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company$$s products, a football helmet for the North American market, requires a special plastic. During the quarter ending June $30,$ the company manufactured $3,700$ helmets, using $2,368$ kilograms of plastic. The plastic cost the company $$15,629.$

According to the standard cost card, each helmet should require $0\mathrm{.}58$ kilograms of plastic, at a cost of $$7\mathrm{.}00$ per kilogram.

Required:

$1.$ What is the standard quantity of kilograms of plastic $($SQ$)$ that is allowed to make $3,700$ helmets?

$2.$ What is the standard materials cost allowed $($SQ $\backslash$times SP$)$ to make $3,700$ helmets?

$3.$ What is the materials spending variance?

$4.$ 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.$)$

$1.$ Standard quantity of kilograms allowed

$2.$ Standard cost allowed for actual output

$3.$ Materials spending variance

$4.$ Materials price variance

$4.$ Materials quantity variance