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)	1.70	lbs.	$	1.80	per lb.	$	3.06
Direct labor	1.70	hrs.	$	12.00	per hr.		20.40
Variable manufacturing overhead (based on direct labor hours)	1.70	hrs.	$	1.10	per hr.		1.87
Fixed manufacturing overhead ($425,500.00 185,000.00 units)							2.30

Barley Hopp had the following actual results last year:

Number of units produced and sold		190,000
Number of pounds of clay used		348,200
Cost of clay	$	661,580
Number of labor hours worked		235,000
Direct labor cost	$	3,901,000
Variable overhead cost	$	370,000
Fixed overhead cost	$	415,000
3. Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable/Overapplied and "U" for unfavorable/underapplied.)