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)	1.80	lbs.	$	1.90	per lb.	$	3.42
Direct labor	1.80	hrs.	$	11.00	per hr.		19.80
Variable manufacturing overhead (based on direct labor hours)	1.80	hrs.	$	1.10	per hr.		1.98
Fixed manufacturing overhead ($396,000.00 180,000.00 units)							2.20

Barley Hopp had the following actual results last year:

Number of units produced and sold		185,000.00
Number of pounds of clay used		338,200.00
Cost of clay	$	676,400.00
Number of labor hours worked		230,000.00
Direct labor cost	$	3,680,000.00
Variable overhead cost	$	360,000.00
Fixed overhead cost	$	380,000.00

Required:

1.

Calculate the direct materials price, quantity, 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.

Direct Materials Price Variance $33820 F

Direct Materials Quantity Variance $9880 U

Direct Materials Spending Variance $43700 U

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.)

Direct Labor Rate Variance _________ F/U

Direct Labor Efficiency Variance __________F/U

Direct Labor Spending Variance ___________F/U

3.	Calculate the variable overhead 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/Overapplied and "U" for unfavorable/underapplied.)

Variable Overhead Rate Variance ____________F/U

Variable Overhead Efficiency Variance __________F/U

Variable Overhead Spending Variance ____________F/U