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) 1.80 pounds $ 1.90 per pound $ 3.42 Direct labor 1.80 hours $ 16.00 per hour 28.80 Variable manufacturing overhead (based on direct labor hours) 1.80 hours $ 1.10 per hour 1.98 Fixed manufacturing overhead ($487,500.00 195,000.00 units) 2.50 Barley Hopp had the following actual results last year: Number of units produced and sold 200,000 Number of pounds of clay purchased and used 368,200 Cost of clay $ 736,400 Number of labor hours worked 245,000 Direct labor cost $ 5,806,500 Variable overhead cost $ 390,000 Fixed overhead cost $ 470,000

Required: Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp. Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp.