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 $3,800$ helmets, using $2,584$ kilograms of plastic. The plastic cost the company $$17,054.$

According to the standard cost card, each helmet should require $0\mathrm{.}59$ 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 $3,800$ helmets?

What is the standard materials cost allowed $($SQ $SP)$ to make $3,800$ helmets?

What is the materials spending variance?

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

Note: For requirements $3$ and $4,$ indicate the effect of each variance by selecting $"F"$ for favorable, $"U"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values. Do not round intermediate calculations.

$\backslash$table$[[1.$ Standard quantity of kilograms allowed,$2,242,,],[2.$ Standard cost allowed for actual output,$$,15,694,],[3.$ Materials spending variance,$$,1,360,$U$],[4.$ Materials price variance,$$,1,360,$F$],[4.$ Materials quantity variance,$$,0,$U$]]$