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)	1.60	lbs.	$	1.70	per lb.	$	2.72
Direct labor	1.60	hrs.	$	11.00	per hr.		17.60
Variable manufacturing overhead (based on direct labor hours)	1.60	hrs.	$	1.10	per hr.		1.76
Fixed manufacturing overhead ($275,000.00 110,000.00 units)							2.50

Barley Hopp had the following actual results last year:

Number of units produced and sold		115,000
Number of pounds of clay used		198,200
Cost of clay	$	317,120
Number of labor hours worked		160,000
Direct labor cost	$	2,080,000
Variable overhead cost	$	220,000
Fixed overhead cost	$	280,000

Required: (Favorable or Unfavorable in last column) 1. Calculate the direct materials price, quantity, and total spending variances for Barley Hopp.

direct materials price variance	?	?
direct materials quantity variance	?	?
direct materials spending variance	?	?

2. Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp.

direct labor rate variance	?	?
direct labor efficiency variance	?	?
direct labor spending variance	?	?

3. Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp.

Variable Overhead Rate Variance	?	?
Variable Overhead Efficiency Variance	?	?
Variable Overhead Spending Variance	?	?