Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company's products, a football heimet for the North American market, requires a speciai plastic. During the quarter ending June 30, the company manufactured 3,900 helmets, using 2,613 kilograms of plastic. The plastic cost the company $19,859. According to the standard cost card, each heimet should require 0.60 kilograms of plastic, at a cost of $8.00 per kilogram. Required: 1. What is the standard quantity of kilograms of plastic (SQ) that is allowed to make 3.900 helmets? 2. What is the standard materials cost allowed (SQ SP ) to make 3,900 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, " Hfor unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. Do not round intermediate calculations.)