Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Price Standard Quantity (Rate) Unit Cost 1.6 lbs. $1.70 per lb. $ 2.72 1.6 hrs. $ 16 per hr. 25.60 Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($ 374,000 + 170,000 units) 1.6 hrs. $ 1.3 per hr. 2.08 2.20 Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 175,000 318,200 $ 572, 760 220,000 $4,510,000 $ 340,000 $ 380,000 Required: 1 & 2. Calculate the fixed overhead spending variance and volume variance for Barley Hopp. 3. Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp