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		115,000.00
Number of pounds of clay used		198,200.00
Cost of clay	$	317,120.00
Number of labor hours worked		160,000.00
Direct labor cost	$	2,080,000.00
Variable overhead cost	$	220,000.00
Fixed overhead cost	$	280,000.00

Required:

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.)

Vairable Overhead Rate Variance $ (U or F)

Variable Overhead Efficiency Variance $ (U or F)

Variable Overhead Spending Variance $ (U or F)