Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Direct materials (clay) Standard Quantity 1.70 lbs. Standard Price Standard: (Rate) Unit Cost $3.06 $ 1.80 per lb. Direct labor 1.70 hrs. $10.00 per hr. 17.00 Variable manufacturing overhead (based) on direct labor hours) Fixed manufacturing overhead 1.70 hrs. $1.40 per hr. 2.38 ($346,500.00 165,000.00 units) 2.10 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 170,000 308,200 $585,580 215,000 $2,795,000 $ 330,000 $ 340,000 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.