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)	1.7	lbs.	$	1.80	per lb.	$	3.06
Direct labor	1.7	hrs.	$	14	per hr.		23.80
Variable manufacturing overhead (based on direct labor hours)	1.7	hrs.	$	1.1	per hr.		1.87
Fixed manufacturing overhead ($456,000 190,000 units)							2.40

Barley Hopp had the following actual results last year:

Number of units produced and sold		195,000
Number of pounds of clay used		358,200
Cost of clay	$	680,580
Number of labor hours worked		240,000
Direct labor cost	$	4,680,000
Variable overhead cost	$	380,000
Fixed overhead cost	$	430,000
1. Calculate the fixed overhead spending variance for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable,"U" for unfavorable.) 2. Calculate the fixed overhead volume variance for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable,"U" for unfavorable.) 3. Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp. (Do not round your intermediate calculations.)

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Suds & Cuts is a local pot grooming shop ownod by Colln Bark. Colln has prepared the tollowing standard cos: card for cach doa bath gen Standerd Quartty Standard Rata Unt Cost 1402 2 gal 0.04 per gal. 0.9 hr 9.00 par hr 0.10 per 2 5 055 Diract laber During the monh of July, Collin's employees gave 320 bathe. The actual results were 710 ounces of shampoo used (cost of $340.30), 200 gallons of water used (cost o $434), and labor costs for 200 hours (cost of $2,756). Required 1. Calculate Suds & Cuts direct mate als variances tor both shan poo and waterrorthe mor of July Round your answers to 2 ceci nal places. Indle te the errect of each variance by selectin for tavorable 'U for unfavorable. Direct Material Price Verin rat Material turity VarianCA 2. Calculate Suds & Cuts direct lat ar vanances orthe month of Ju Indicata th et act of each variance by salacting F tor tavorable u or un avorable Round your answers to n"rast dollar amount. Direct Labor Rate Variance Direct Labor Efficieney Vearianoe