SkyChefs, Incorporated, prepares in$-$flight meals for a number of major airlines. One of the company's products is grilled salmon with

mixed vegetables. During the most recent week, the company prepared $3,500$ of these meals using $1,710$ direct labor$-$hours. The

company paid its direct labor workers a total of $$23,940$ for this work, or $$14\mathrm{.}00$ per hour.

According to the standard cost card for this meal, it should require $0\mathrm{.}50$ direct labor$-$hour at a cost of $$13\mathrm{.}50$ per hour.

Required:

What is the standard labor$-$hours allowed $($SH$)$ to prepare $3,500$ meals?

What is the standard labor cost allowed $($SH $SR)$ to prepare $3,500$ meals?

What is the labor spending variance?

What are the labor rate variance and the labor efficiency variance?

Note: 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.Bandar Industries manufactures sporting equipment. One of the company's products is a football helmet that requires special plastic.

During the quarter ending June $30,$ the company manufactured $3,700$ helmets, using $2,553$ kilograms of plastic. The plastic cost the

company $$16,850.$

According to the standard cost card, each helmet should require $0\mathrm{.}60$ kilogram of plastic, at a cost of $$7\mathrm{.}00$ per kilogram.

Required:

What is the standard quantity of kilograms of plastic $($SQ$)$ that is allowed to make $3,700$ helmets?

What is the standard materials cost allowed $(SQSP)$ to make $3,700$ helmets?

What is the materials spending variance?

What are the materials price variance and the materials quantity variance?

Note: 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.