Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first 6 months of 2020, the following data are available: 1) Sales: 20,000 units quarter 1; 22,000 units quarter 2. 2) Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%. 3) Fixed costs per quarter: sales salaries $10,000, office salaries $6,000, depreciation $4,200, Insurance $1,500, utilities $800, and repairs expense $600. 4) Unit selling price: $20. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expenses)

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?