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 $3,500$ helmets, using $2,555$ kilograms of plastic. The plastic cost the company $$19,418.$

According to the standard cost card, each helmet should require $0\mathrm{.}63$ kilograms of plastic, at a cost of $$8\mathrm{.}00$ per kilogram.

Required:

What is the standard quantity of kilograms of plastic $($SQ$)$ that is allowed to make $3,500$ helmets?

What is the standard materials cost allowed $(SQSP)$ to make $3,500$ helmets?

What is the materials spending variance?

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

$($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,,$],[2.,$Standard cost allowed for actual output,,$],[3.,$Materials spending variance,,$],[4.,$Materials price variance,,$],[,$Materials quantity variance,,$]]$