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

Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows Standard Quantity 1.70 lbs.$ 1.80 per lb 1.70 hrs. $12.00 per hr. Standard Price Standard Unit Cost $ 3.06 20.40 1.87 (Rate) Direct materials (clay) Direct labor Variable manufacturing overhead (based on 1.70 hrs 1.10 per hr. direct labor hours) Fixed manufacturing overhead ($425,500.00 + 2.30 185,000.00 units) 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 Direct labor cost Variable overhead cost Fixed overhead cost 190,000 348,200 $ 661,580 235,000 $3,901,000 $ 370,000 $ 415,000 Required: 1. Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable and "U" for unfavorable.) Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance Ul