Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Standard Unit Quantity Price (Rate) Cost 1.90 lbs. $ 2.00 PS $ 3.80 Direct materials (clay) 1.90 hrs. $15.00 PO 28.50 hr. Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($520,000.00 + 200,000.00 units) . NN Barley Hopp had the following actual results last year: 378,200 Number of units produced 205,000 and sold Number of pounds of clay used Cost of clay $ 794,220 Number of labor hours 250,000 worked Direct labor cost $5,875,000 Variable overhead cost $ 450,000 Pixed overhead cost $ 510,000 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