Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($487,500.00+ 195,000.00 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 Required: Standard Unit Standard Quantity Standard Price (Rate) 1.80 pounds 1.80 hours $ 1.90 per pound $ 16.00 per hour Cost $ 3.42 28.80 1.80 hours $ 1.10 per hour 1.98 2.50 200,000 368,200 $ 736,400 245,000 $ 5,806,500 $390,000 $470,000 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.