Bandar Industrles Berhad of Malaysla manufactures sporting equipment. One of the company's products, a football helmet for the

North American market, requires a speclal plastic. During the quarter ending June $30,$ the company manufactured $3,000$ helmets,

using $2,190$ kllograms of plastic. The plastic cost the company $$16,644.$

According to the standard cost card, each helmet should require $0\mathrm{.}66$ kllograms of plastlc, at a cost of $$8\mathrm{.}00$ per kllogram.

Requlred:

What is the standard quantlity of kllograms of plastlc $($SQ$)$ that is allowed to make $3,000$ helmets?

What is the standard materlals cost allowed $(SQSP)$ to make $3,000$ helmets?

What is the materlals spending varlance?

What is the materlals price varlance and the materlals quantity varlance?

$($For requlrements $3$ and $4,$ Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"U"$ for unfavorable, and "None" for

no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positive values. Do not round Intermedlate calculatlons.$)$