Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Quantity 1.80 lbs. Standard Price (Rate) Standard Unit Cost $ 3.42 19.80 Direct materials (clay) Direct labor 1.80 hrs. $ 1.90 per lb. $11.00 per hr. Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($396,000.00 +180,000.00 units) 1.80 hrs. $ 1.10 per hr. 1.98 2.20 Barley Hopp had the following actual results last year: Number of units produced and sold 185,000 Number of pounds of clay used 338,200 Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost $ 676,400 230,000 $3,680,000 $ 360,000 Fixed overhead cost $ 380,000 Required: 1. Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. 2. Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp. 3. Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp.