Per Lens Costs at 15,000 Lenses per Year Direct materials $14 $210,000 Direct labor $10 $150,000 Variable manufacturing overhead $3 $45,000 Fixed manufacturing overhead, traceable * $6 $90,000 Fixed manufacturing overhead, allocated $9 $135,000 Total cost $42 $630,000 * One-third supervisory salaries; two-thirds depreciation of special equipment (no resale value) Assuming that the company has no alternative use for the facilities that are now being used to produce the carburetors, compute the impact of making and buying the parts. Compute the relevant costs. What quantitative and qualitative facts should be considered

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 35,000 helmets, using 22,500 kilograms of plastic. the plastic cost the company $171,000. according to the standard cost card, each helmet should require 0.6 kilograms of plastic, at a cost of $8 per kilogram. 1. what is the standard quantity of kilograms of plastic (sq) that is allowed to make 35,000 helmets? 2. what is the standard materials cost allowed (sq x sp) to make 35,000 helmets? 3. what is the materials spending variance? 4. what is the materials price variance and the materials quantity variance?