**Bandar Industries: Football Helmet Manufacturing Analysis**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 3,200 helmets, using 2,080 kilograms of plastic. The plastic cost the company $15,808.According to the standard cost card, each helmet should require 0.56 kilogram of plastic, at a cost of $8.00 per kilogram.**Required:**1. **Standard Quantity of Kilograms (SQ) Allowed** - Calculate the standard kilograms of plastic needed to produce 3,200 helmets.2. **Standard Materials Cost Allowed (SQ × SP)** - Determine the cost allowed for producing 3,200 helmets.3. **Materials Spending Variance** - Calculate the variance between actual and standard spending on materials.4. **Materials Price Variance and Materials Quantity Variance** - Identify and calculate each variance. **Instructions:** - 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.**Calculations Table:**1. **Standard quantity of kilograms allowed:** [Input calculation here]2. **Standard cost allowed for actual output:** [Input calculation here]3. **Materials spending variance:** [Input calculation and variance type here]4. **Materials price variance:** [Input calculation and variance type here]5. **Materials quantity variance:** [Input calculation and variance type here]

Direct material variance is the difference between standard direct material cost for actual production and actual direct material cost incurred. Standard direct material cost for actual production is calculated by multiplying standard direct material quantity for actual production by standard direct material price.Standard quantity of kilogram allowed= Standard material quantity per unit × Actual unit manufactured = 0.56 × 3,200= 1,792Standard cost allowed for actual output= Standard quantity of kilogram allowed × Standard material price = 1,792 × $8= $14,336Actual direct material price (AP) = Actual direct material ÷ Actual quantity of kilogram = $15,808 ÷ 2,080 = $7.60Standard quantity of kilogram allowed (SQ) = 1,792Standard direct material price (SP) = $8Actual quantity of kilogram (AQ) = 2,080 Actual direct material price (AP) = $7.60 Material spending variance= Standard cost allowed for actual output — Actual direct material cost = $14,336 — $15,808 = $1,472 UnfavorableMaterial price variance = (SP — AP) × AQ = ($8 — $7.60) × 2,080 = $832 FavorableMaterial quantity variance= (SQ — AQ) × SP = (1,792 — 2,080) × $8 = $2,304 Unfavorable Requirement #:—1. Standard quantity of kilograms allowed1,7922. Standard cost allowed for actual output$14,3363. Materials spending variance$1,472Unfavorable 4. Materials price variance$832Favorable 4. Materials quantity variance$2,304UnfavorablePLEASE GIVE POSITIVE RATINGS.GIVE UPVOTE.