Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Direct materials (clay) Direct labor Standard Unit Standard Quantity 1.60 pounds 1.60 hours Standard Price (Rate) $1.70 per pound $ 10.00 per hour Cost $ 2.72 16.00 1.60 hours $ 1.10 per hour 1.76 2.60 Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($273,000.00 + 105,000.00 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 Variable overhead cost Direct labor cost Fixed overhead cost 110,000 188,200 $ 301,120 155,000 $ 1,798,000 $ 210,000 $275,000 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.