Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Quantity 1.60 lbs. Standard Price (Bate) Standard Unit Cost $2.72 Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) $ 1.70 per lb. 1.60 hrs. $10.00 per he. 16.00 1.60 hrs. $1.10 per hr. 1.76 Fixed manufacturing overhead ($273,000.00. 105,000.00 units) 2.60 Barley Hopp had the following actual results last Number of units produced and sold Number of pounds of clay used i Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost year: 110,000 188,200 $ 301,120 155,000 $1,798,000 $210,000 $275,000 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.