Number of helmets	3,400
Standard kilograms of plastic per helmet	0.6
Total standard kilograms allowed	2,040
Standard cost per kilogram	$8
Total standard cost	$16,320
Actual cost incurred	$17,045
Total standard cost	16,320
Total material variance	$725	Unfavorable

Break down the difference computed in (1) above into a materials price variance and a materials quantity variance.(Round your actual materials price to two decimal places, and round your final answers to the nearest whole dollar. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Materials price F or U

Material quantity F or U