ERCISE 11-2 Direct Materials Variances |L02] and dustries Berhad of Malaysia manufactures sporting equipment. One of the company's icts, a football helmet for the North American market, requires a special plastic. During the r ending June 30, the company manufactured 35.000 helmets, using 22.500 kilograms of ar In produc plastic. The pl is denoted hom she cost the company RM171,000 (The curmency in Malaysia is the ringsit, which here by RM.)