Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Price Standard Quantity (Rate) Unit Cost Direct materials (clay) 1.90 lbs. 2.00 per lb. 3,80 Direct labor 1.90 hrs. 15.00 per hr. 28.50 Variable manufacturing overhead (based on hrs. per hr. direct labor hours) 1.90 1.20 2.28 Fixed manufacturing overhead ($520,000.00+ 2.60 200,000.00 units) Barley Hopp had the following actual results last year: Number of units produced and sold 205,000 Number of pounds of clay used 378,200 Cost of clay 794,220 Number of labor hours worked 250,000 Direct labor cost $5,875,000 450,000 Variable overhead cost Fixed overhead cost 510,000 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 37,820 U Direct Materials Quantity Variance 22,600 Direct Materials Spending Variance Rights