Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Standard Quantity Price (Rate) Unit Cost Direct materials (clay) 1.8 lbs. $1.90 per $ 3.42 1.8 hrs. $ 16 per 28.80 Per Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($487,500 + 195,000 units) $ 1. 1hr. 1.98 2.50 Barley Hopp had the following actual results last year: Number of units produced 200,000 and sold Number of pounds of clay 368,200 used Cost of clay $ 736,400 Number of labor hours 245,000 worked Direct labor cost $5,806,500 Variable overhead cost $ 390,000 Fixed overhead cost $ 470,000 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