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

Standard Quantity Standard Price $($Rate$)$ Standard Unit Cost

Direct materials $($clay$)1\mathrm{.}5$ pounds $ $1\mathrm{.}60$ per pound $ $2\mathrm{.}40$

Direct labor $1\mathrm{.}5$ hours $ $12\mathrm{.}00$ per hour $18\mathrm{.}00$

Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}5$ hours $ $1\mathrm{.}20$ per hour $1\mathrm{.}80$

Fixed manufacturing overhead $($$$250,000-$: $100,000$ units$)2\mathrm{.}50$

Barley Hopp had the following actual results last year:

Number of units produced and sold $110,000$

Number of pounds of clay purchased and used $178,200$

Cost of clay $ $267,300$

Number of labor hours worked $150,000$

Direct labor cost $ $2,025,000$

Variable overhead cost $ $200,000$

Fixed overhead cost $ $270,000$

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.