Barley Hopp, Inc., manufactures custom$-$ordered commemorative beer steins. Its standard cost information follows:

Standard Quantity Standard Price $($Rate$)$ Standard Unit Cost

Direct materials $($clay$)1\mathrm{.}90$ lbs$.$ $ $2\mathrm{.}00$ per lb$.$ $ $3\mathrm{.}80$

Direct labor $1\mathrm{.}90$ hrs$.$ $ $15\mathrm{.}00$ per hr$.28\mathrm{.}50$

Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}90$ hrs$.$ $ $1\mathrm{.}20$ per hr$.2\mathrm{.}28$

Fixed manufacturing overhead $($$$520,000\mathrm{.}00-$: $200,000\mathrm{.}00$ units$)2\mathrm{.}60$

Barley Hopp had the following actual results last year:

Number of units produced and sold $205,000$

Number of pounds of clay used $378,200$

Cost of clay $ $794,220$

Number of labor hours worked $250,000$

Direct labor cost $ $5,875,000$

Variable overhead cost $ $450,000$

Fixed overhead cost $ $510,000$

Required:

$1.$ Calculate the direct materials price, quantity, and total spending variances for Barley Hopp.

$2.$ Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp.

$3.$ Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp.