J.J. Watt Enterprises is a sporting goods equipment manufacturing company located in Shulumberger, Texas. One of Watt's products is a hockey goalie mask. Manufacturing that mask requires a very special type of hard plastic. You are given the following information about Watt Enterprises: 1. During the quarter ending June 30, the company manufactured 3,200 masks 2. During the quarter ending June 30, the used 2,112 kilograms of the special plastic 3. The plastic cost the company $16,051. Watt uses a standard cost system and the standard cost card for a mask indicates that each face mask should require 0.60 kilograms of plastic, at a cost of $8.00 per kilogram. Required: 1. What is the standard quantity of kilograms of plastic (SQ) that is allowed to make 3,200 face masks? 2. What is the standard materials cost allowed (SQ SP) to make 3,200 face masks? 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