Barley Hopp, Incorporated, manufactures custom$-$ordered commemorative beer steins. Its standard cost information follows:Direct materials $($clay$)$Direct laborVariable manufacturing overhead $($based ondirect labor hours$)$Fixed manufacturing overhead $($$$356,500\mathrm{.}00-$:$155,000\mathrm{.}00$ units$)$Standard Quantity$1\mathrm{.}70$ pounds$1\mathrm{.}70$ hours$1\mathrm{.}70$ hoursStandard Price $($Rate$)$$ $1\mathrm{.}80$ per pound$ $13\mathrm{.}00$ per hour$ $1\mathrm{.}40$ per hourStandardUnit Cost$ $3\mathrm{.}0622\mathrm{.}102\mathrm{.}382\mathrm{.}30$Barley Hopp had the following actual results last year:Number of units produced and soldNumber of pounds of clay purchased and usedCost of clayNumber of labor hours workedDirect labor costVariable overhead costFixed overhead cost$160,000288,200$$$547,580205,000$$ $3,587,500310,000$$ $350,000$Required:$1.$ Calculate the direct materials price, quantity, and total spending variances for Barley Hopp$\mathrm{.}2.$ Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp$\mathrm{.}3.$ Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp.