Free Flight Corporation, located in Denver, Colorado, produces bicycle accessories, including bicycle helmets which requires a rigid, crushable foam. During the quarter ending June 30, the company manufactured 3,700 helmets, using 2,590 kilograms of foam. The foam cost the company $19,684. According to the standard cost card, each helmet should require 0.61 kilograms of foam, at a cost of $8.00 per kilogram. Required: 1. What is the standard quantity of kilograms of foam (SQ) that is allowed to make 3,700 helmets? 2. What is the standard materials cost allowed (SQ * SP) to make 3,700 helmets? 3. What is the materials spending variance? 4. 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.) 1. 2. 3. Standard quantity of kilograms allowed Standard cost allowed for actual output Materials spending variance Materials price variance Materials quantity variance 4. 4. Materials price variance Materials quantity variance F None U Materials price variance Materials quantity variance F None U