Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company$$s products, a football helmet for the North American market, requires a special plastic. During the quarter ending June $30,$ the company manufactured $3,600$ helmets, using $2,736$ kilograms of plastic. The plastic cost the company $$18,058.$

According to the standard cost card, each helmet should require $0\mathrm{.}68$ 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 $3,600$ helmets?

$2.$ What is the standard materials cost allowed $($SQ $\backslash$times SP$)$ to make $3,600$ helmets?

$3.$ What is the materials spending variance?

$4.$ What is the materials price variance and the materials quantity variance?