Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Quantity Standard Price Standard Unit Cost Direct materials (clay) Direct labor Variable manufacturing overhead (based orn (Rate) 1.90 per lb.3.42 11 per hr. 1.8 lbs. 1.8 hrs. 19.80 1.98 2.20 1.8 hrs. s 1.1 per hr direct labor hours) Fixed manufacturing overhead (5396,000+ 180,000 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 185,000 338,200 S 676,400 230,000 $3,680,000 S 360,000 S 380,000 Required: 1. Calculate the fixed overhead spending variance for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting F" for favorable,"U" for unfavorable.) Variance 2. Calculate the fixed overhead volume variance for Barley Hopp. (Do not round your intormediate calculations. Indicate the effect of each variance by selecting F" for favorable, U" for unfavorable.) 3. Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp. (Do not round your intermediate calculations.) Fixed overhead