Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Unit Standard Quantity Standard Price (Rate) Cost Direct materials (clay) 1. 70 pounds $ 1. 80 per pound $ 3.06 Direct labor 1. 70 hours $ 10.00 per hour 17.00 Variable manufacturing overhead (based on direct labor hours) 1. 70 hours $ 1. 10 per hour 1. 87 Fixed manufacturing overhead ($392, 000.00 + 140, 000.00 units) 2. 80 Barley Hopp had the following actual results last year: Number of units produced and sold 145, 000 Number of pounds of clay purchased and used 258, 200 Cost of clay $ 438 , 940 Number of labor hours worked 190, 000 Direct labor cost $ 2,508, 000 Variable overhead cost $ 280, 000 Fixed overhead cost $ 410, 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. 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 (i.e., zero variance) Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance