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$)1\mathrm{.}60$ lbs$.$ $ $1\mathrm{.}70$ per lb$.$ $ $2\mathrm{.}72$

Direct labor $1\mathrm{.}60$ hrs$.$ $ $16\mathrm{.}00$ per hr$.25\mathrm{.}60$

Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}60$ hrs$.$ $ $1\mathrm{.}30$ per hr$.2\mathrm{.}08$

Fixed manufacturing overhead $($$$374,000\mathrm{.}00-$: $170,000\mathrm{.}00$ units$)2\mathrm{.}20$

Barley Hopp had the following actual results last year:

Number of units produced and sold $175,000$

Number of pounds of clay used $318,200$

Cost of clay $ $572,760$

Number of labor hours worked $220,000$

Direct labor cost $ $4,510,000$

Variable overhead cost $ $340,000$

Fixed overhead cost $ $380,000$

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.