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 $3,800$ helmets, using $2,242$ kilograms of plastic. The plastic cost the

company $$14,797.$

According to the standard cost card, each helmet should require $0\mathrm{.}52$ kilograms of plastic, at a cost of $$7\mathrm{.}00$

per kilogram.

Required:

What is the standard quantity of kilograms of plastic $($SQ$)$ that is allowed to make $3,800$ helmets?

What is the standard materials cost allowed $(SQSP)$ to make $3,800$ helmets?

What is the materials spending variance?

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.$)$