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 $3\mathrm{.}200$ helmets.

According to the standard cost card, each helmet should require $0\mathrm{.}61$ kilograms of plastic, at a cost of $$3\mathrm{.}00$ per kilogram.

Penuired:

What is the standard quantity of Kilograms of plastic $($SO$)$ that is allowed to make $3,200$ helmets?

What is the standard materials cost allowed $($SQ $$ SP$)$ to make $3,200$ helmets?

What is the materials spending variance?

What it the meteri$-$ls price variance and the materials quanthy 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 $($L$.$e$,$ zero variance$).$ Input all amounts as positive values. Do not round intermediate calculations$)$

$\backslash$table$[[1.$ Standard quantity of Nilograms allowed,,$],[2.$ Standard cosi altowed for actual output,,$],[3.$ Materials spending warianse,,$],[4.$ Materials price variance,,$],[4.$ Materials quantity variance,,$]]$