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 $2,553$ kilograms of plastic. The plastic cost the company $$19,403.$

According to the standard cost card, each helmet should require $0\mathrm{.}60$ kilograms of

plastic, at a cost of $$8\mathrm{.}00$ per kilogram.

Required:

According to the standards, what cost for plastic should have been incurred to make

$3,700$ helmets? How much greater or less is this than the cost that was incurred?

$($Round Standard kilograms of plastic per helmet to $2$ decimal places.$)$

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

materials quantity variance. $($Round your actual materials price to two decimal

places, and round your final answers to the nearest whole dollar. Indicate the effect

of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$