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$)1\mathrm{.}6$ pounds $ $1\mathrm{.}70$ per pound $ $2\mathrm{.}72$

Direct labor $1\mathrm{.}6$ hours $ $14\mathrm{.}00$ per hour $22\mathrm{.}40$

Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}6$ hours $ $1\mathrm{.}30$ per hour $2\mathrm{.}08$

Fixed manufacturing overhead $($$$352,000-$: $160,000$ units$)2\mathrm{.}20$

Barley Hopp had the following actual results last year:

Number of units produced and sold $165,000$

Number of pounds of clay purchased and used $298,200$

Cost of clay $ $536,760$

Number of labor hours worked $210,000$

Direct labor cost $ $3,780,000$

Variable overhead cost $ $320,000$

Fixed overhead cost $ $355,000$

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.