Bandar Industries manufactures sporting equipment. One of the company’s products is a football helmet that requires spec

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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 3,900 helmets, using 2,691 kilograms of plastic. The plastic cost the company $20,452.
According to the standard cost card, each helmet should require 0.60 kilograms of plastic, at a cost of $8.00 per kilogram.
Required:
1.a. What is the standard quantity of kilograms of plastic (SQ) that is allowed to make 3,900 helmets?
b. What is the standard materials cost allowed (SQ × SP) to make 3,900 helmets?
c. What is the materials spending variance?
d. What is the materials price variance and the materials quantity variance?
SkyChefs, Incorporated, prepares in-flight meals for a number of major airlines. One of the company’s products is grilled salmon with new potatoes and mixed vegetables. During the most recent week, the company prepared 6,200 of these meals using 1,200 direct labor-hours. The company paid its direct labor workers a total of $10,800 for this work, or $9.00 per hour.
According to the standard cost card for this meal, it should require 0.20 direct labor-hours at a cost of $8.50 per hour.
Required:
e. What is the standard labor-hours allowed (SH) to prepare 6,200 meals?
f. What is the standard labor cost allowed (SH × SR) to prepare 6,200 meals?
g. What is the labor spending variance?
h. What is the labor rate variance and the labor efficiency variance?