**Bandar Industries Manufacturing Cost 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 3,300 helmets, using 2,178 kilograms of plastic. The plastic cost the company $16,553.According to the standard cost card, each helmet should require 0.57 kilograms of plastic, at a cost of $8.00 per kilogram.**Required:**1. **Standard Quantity of Kilograms of Plastic (SQ):** - Determine the allowed kilograms of plastic to make 3,300 helmets.2. **Standard Materials Cost Allowed (SQ × SP):** - Calculate this cost for 3,300 helmets.3. **Materials Spending Variance:** - Compute the variance in spending on materials.4. **Materials Price Variance and Materials Quantity Variance:** - Analyze both variances.**Instructions for Analysis:**- 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.**Required Calculations and Analysis Table:**1. **Standard Quantity of Kilograms Allowed**2. **Standard Cost Allowed for Actual Output**3. **Materials Spending Variance**4. **Materials Price Variance**5. **Materials Quantity Variance**This guide assists in analyzing the material variances encountered during the manufacturing process.

The variance is the difference between the standard and actual cost production data. The variance can be classified as favorable or unfavorable.Part 1.SQ per unit = 0.57 kgsActual production = 3,300 helmetsSQ allowed = 0.57*3300 = 1,881 kgsPart 2.SQ = 1,881 kgsSP = $8 per kgStandard materials cost allowed = SQ*SP = 1,881 * $8 = $15,048Part 3.Materials spending variance = Actual costs – Standard materials cost allowed = 16,553 – 15,048 = $1,505 unfavorablePart 4.Materials price variance = AP*AQ – SP*AQ = 16,553 – 8*2,178 = $871 favorableMaterials quantity variance = (AQ - SQ)*SP = (2,178 – 1,881)*$8 = $2,376 unfavorable Part 1.SQ allowed = 1,881 kgsPart 2.Standard materials cost allowed = $15,048Part 3.Materials spending variance = $1,505 unfavorablePart 4.Materials price variance = $871 favorableMaterials quantity variance = $2,376 unfavorable