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 $3,200$ helmets, using $2,304$ kilograms of plastic. The plastic cost the company $$15,206.$

According to the standard cost card, each helmet should require $0\mathrm{.}66$ kilogram of plastic, at a cost of $$7\mathrm{.}00$ per kilogram.

Requlred:

What is the standard quantity of kilograms of plastic $(SQ)$ that is allowed to make $3,200$ helmets?

What is the standard materials cost allowed $(SQSP)$ to make $3,200$ helmets?

What is the materials spending variance?

What are the materials price variance and the materials quantity variance?

Note: For requlrements $3$ and $4,$ Indleate the effect of eech varlonce by selecting $"$F$"$ for fovorable, $"$U$"$ for unfavorable, ond "None" for no effect $($l$.$e$.,$ zero varlance$).$ Input all emounts as positive velues. Do not round Intermedlate calculatlons.

$\backslash$table$[[1.$ Standard quantity of kilograms allowed$],[2.$ Standard cost allowed for actual output$],[3.$ Materials spending variance$],[4.$ Materials price varianoe$],[4.$ Materials quantity variance$]]$