Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Quantity Standard Price (Rate) Direct materials (clay) 1.60 pounds $ 1.70 per pound Direct labor 1.60 hours $ 14.00 per hour Variable manufacturing overhead (based on direct labor hours) 1.60 hours $ 1.30 per hour Fixed manufacturing overhead ($352,000.00 + 160,000.00 units) Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay purchased and used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 165,000 298,200 $ 536,760 210,000 $ 3,780,000 $ 320,000 $355,000 Required: 1. Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. 2. Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp 3. Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp. Complete this question by entering your answers in the tabs below. Standard Unit Cost $ 2.72 22.40 2.08 2.20 Required 1 Required 2 Required 3 Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. Note: Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (ie, zero variance). Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance Required 2 >