Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:

Standard Standard Price Standard Quantity (Rate) Unit Cost 1.70 lbs. 1.80 per lb 3.06 Direct materials (clay) 1.70 hrs 12.00 per hr. 20.40 Direct labor Variable manufacturing overhead (based on 1.87 1.70 hrs 1.10 per hr. direct labor hours) Fixed manufacturing overhead ($425,500.00 2.30 185,000.00 units) Barley Hopp had the following actual results last year: 190,000 Number of units produced and sold Number of pounds of clay used 348,200 661,580 Cost of clay Number of labor hours worked 235,000 $3,901,000 Direct labor cost 370,000 Variable overhead cost 415,000 Fixed overhead cost 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 Direct Materials Quantity Variance Direct Materials Spending Variance