Bandar Industries manufactures sporting equipment. One of the company s products is a football helmet that requires special plastic. During the quarter ending June 3 0 , the company manufactured 3 5 , 0 0 0 helmets, using 2 2 , 5 0 0 kilograms of plastic. The plastic cost the company $ 1 7 1 , 0 0 0 . According to the standard cost card, each helmet should require 0 . 6 kilogram of plastic, at a cost of $ 8 per kilogram. Required: What is the standard quantity of kilograms of plastic ( SQ ) that is allowed to make 3 5 , 0 0 0 helmets? What is the standard materials cost allowed ( SQ \ times SP ) to make 3 5 , 0 0 0 helmets? What is the materials spending variance? What are the materials price variance and the materials quantity variance