Bandar Industries Berhad of Malaysia manufactures sporting equipment. One of the company’s products, a football helmet f

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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 3,300 helmets,
using 1,914 kilograms of plastic. The plastic cost the company
$12,632.
According to the standard cost card, each helmet should require
0.51 kilograms of plastic, at a cost of $7.00 per kilogram.
Required:
1. What is the standard quantity of kilograms of plastic (SQ)
that is allowed to make 3,300 helmets?
2. What is the standard materials cost allowed (SQ × SP) to
make 3,300 helmets?
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.)