Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (clay)	1.6	lbs.	$	1.70	per lb.	$	2.72
Direct labor	1.6	hrs.	$	11	per hr.		17.60
Variable manufacturing overhead (based on direct labor hours)	1.6	hrs.	$	1.1	per hr.		1.76
Fixed manufacturing overhead ($275,000 110,000 units)							2.50

Barley Hopp had the following actual results last year:

Number of units produced and sold		115,000
Number of pounds of clay used		198,200
Cost of clay	$	317,120
Number of labor hours worked		160,000
Direct labor cost	$	2,080,000
Variable overhead cost	$	220,000
Fixed overhead cost	$	280,000

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.