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 3,100 helmets, using 2,170 kilograms of plastic. The plastic cost the company $16,492 According to the standard cost card, each helmet should require 0.65 kilograms of plastic, at a cost of $8.00 per kilogram