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)	1.70	pounds	$ 1.80	per pound	$ 3.06
Direct labor	1.70	hours	$ 12.00	per hour	20.40
Variable manufacturing overhead (based on direct labor hours)	1.70	hours	$ 1.10	per hour	1.87
Fixed manufacturing overhead ($425,500.00 185,000.00 units)					2.30

Barley Hopp had the following actual results last year:

Number of units produced and sold	190,000
Number of pounds of clay purchased and used	348,200
Cost of clay	$ 661,580
Number of labor hours worked	235,000
Direct labor cost	$ 3,901,000
Variable overhead cost	$ 370,000
Fixed overhead cost	$ 415,000

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.

Required 1:

Direct Materials Variance

Direct Materials Quantity Variance

Direct Materials Spending Variance

Required 2:

Direct Labor Rate Variance

Direct Labor Efficiency Variance

Direct Labor Spending Variance

Required 3:

Variable Overhead Rate Variance

Variable Overhead Efficiency Variance

Variable Overhead Spending Variance