Bandar Industries manufactures sporting equipment. One of the company$$s products is a football helmet that requires special plastic. During the quarter ending June $30,$ the company manufactured $3,000$ helmets, using $1,920$ kilograms of plastic. The plastic cost the company $$12,672.$

According to the standard cost card, each helmet should require $0\mathrm{.}56$ kilogram 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 $3,000$ helmets?

What is the standard materials cost allowed $($SQ $\backslash$times SP$)$ to make $3,000$ helmets?

What is the materials spending variance?