Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($276,000.00 + 120,000.00 units) Standard Standard Price Standard Quantity (Rate) Unit Cost 1.70 lbs. $ 1.80 per lb. $ 3.06 1.70 hrs. $13.00 per hr. 22.10 1.70 hrs. $ 1.10 per hr. 1.87 2.30 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 125,000 218,200 $ 370,940 170,000 $2,805,000 $ 240,000 $ 300,000 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. Required 1 Required 2 Required 3 Calculate the direct materials price, quantity, and total spending varia calculations. Indicate the effect of each variance by selecting "F" for f (i.e., zero variance).) Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance Required 1 Required 2 Required 3 Calculate the direct labor rath, efficiency, and total spending varian calculations. Indicate the effect of each variance by selecting "F" for (i.e., zero variance).) Direct Labor Rate Variance Direct Labor Efficiency Variance Direct Labor Spending Variance