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)	1.50	lbs.	$	1.60	per lb.	$	2.40
Direct labor	1.50	hrs.	$	12.00	per hr.		18.00
Variable manufacturing overhead (based on direct labor hours)	1.50	hrs.	$	1.20	per hr.		1.80
Fixed manufacturing overhead ($250,000.00 100,000.00 units)							2.50

Barley Hopp had the following actual results last year:

Number of units produced and sold

110,000.00

Number of pounds of clay used

178,200.00

Cost of clay

$

267,300.00

Number of labor hours worked

150,000.00

Direct labor cost

$

2,025,000.00

Variable overhead cost

$

200,000.00

Fixed overhead cost

$

270,000.00

2.	Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable and "U" for unfavorable.)