Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below: During May, the company's actual activity was 190 diving hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 pounds of oysters in August. The company's flexible budget for August appears below: The actual results for August appear below: Required: Calculate the company's revenue and spendirig variances for August. (Indicate the effect of each variance by se favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive valu Exercise 9-4 (Algo) Direct Materials Variances [LO9-4] Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company's products, a football helmet for the North American market, requires a special plastic, During the quarter ending June 30 , the company manufactured 3,800 heimets; using 2,888 kilograms of plastic. The plastic cost the company $21,949. According to the standard cost card, each helmet should require 0.67 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 allowedto make 3.800 helmets? 2. What is the standard materials cost allowed (SQ SP) to make 3,800 hdimets? 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.)