1. Calculate the fixed overhead spending variance for Barley Hopp.

2. Calculate the fixed overhead volume variance for Barley Hopp.

3. Calculate the total over- or under- applied fixed manufacturing overhead for Barley Hopp.

Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follow:s Standard Quantity 1.5 lbs. $ 1.60 per lb 1.5 hrs $12.00 per hr 1.5 hrs 1.20 per hr Standard Price Standard (Rate) Direct materials (clay) Direct labor Variable manufacturing overhead (based on Unit Cost $ 2.40 18.00 1.80 direct labor hours) Fixed manufacturing overhead ($250,000 + 2.50 100,000 units) Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 110,00 178,200 $ 267,300 150,000 $2,025,000 $ 200,000 $ 270,000