Under the Americans with Disabilities Act's Standards for Accessible Design, all ATMs must be equipped with Braille keypads to allow access to customers with visual impairment. In order to comply with this regulation, a community development bank with five branch offices needed to change the ATMs at each of its facilities. Each machine cost $15,000, for a total of $75,000 in compliance costs. Decide whether or not the bank should have been required to face these extra costs, and write an argument supporting your position.

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?