Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows Standard Direct materials (clay) Direct labor Standard Price (Rate) $1.70 per 1b. $ Standard Unit Cost $ 2.72 25.60 Quantity 1.6 lbs. 1.6 hrs. 16 per hr. Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($364,500 135,000 units) 1.6 hrs. $ 1.2 per hr. 1.92 2.7e Barley Hopp had the following actual results last year Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked 140,000 248,200 $ 397,120 185,000 $3,626,000 $ 270,000 $ 380,000 Direct labor cost Variable overhead cost Fixed overhead cost 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.