As CEO of TX Instruments you are considering financing your Australian operations with debt. US 10-year treasuries are currently at 2.5% and Australian 10-year treasuries are at 5.0%. You can borrow at 4.25% domestically (175 bp over the US 10 year treasury) or at 7.25% (225 bp over the Australian treasury) in Australian dollars. Assume that there exists an Australian company that can borrow at 100 bp over the Australian treasury and at 125 bp over the US treasury. What is your Quality Spread Differential (QSD) in basis points

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?