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$)1\mathrm{.}70$ lbs$.$ $ $1\mathrm{.}80$ per lb$.$ $ $3\mathrm{.}06$

Direct labor $1\mathrm{.}70$ hrs$.$ $ $10\mathrm{.}00$ per hr$.17\mathrm{.}00$

Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}70$ hrs$.$ $ $1\mathrm{.}40$ per hr$.2\mathrm{.}38$

Fixed manufacturing overhead $($$$346,500\mathrm{.}00-$: $165,000\mathrm{.}00$ units$)2\mathrm{.}10$

Barley Hopp had the following actual results last year:

Number of units produced and sold $170,000$

Number of pounds of clay used $308,200$

Cost of clay $ $585,580$

Number of labor hours worked $215,000$

Direct labor cost $ $2,795,000$

Variable overhead cost $ $330,000$

Fixed overhead cost $ $340,000$

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.