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

Standard QuantityStandard Price (Rate)Standard Unit CostDirect materials (clay)1.70lbs.$1.80per lb.$3.06 Direct labor1.70hrs.$13.00per hr. 22.10 Variable manufacturing overhead (based on direct labor hours)1.70hrs.$1.40per hr. 2.38 Fixed manufacturing overhead ($356,500.00 155,000.00 units) 2.30

Barley Hopp had the following actual results last year:

Number of units produced and sold 160,000Number of pounds of clay used 288,200Cost of clay$547,580Number of labor hours worked 205,000Direct labor cost$3,587,500Variable overhead cost$310,000Fixed overhead cost$350,000

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.