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) 1.6 pounds $ 1.70 per pound $ 2.72 Direct labor 1.6 hours $ 11.00 per hour 17.60 Variable manufacturing overhead (based on direct labor hours) 1.6 hours $ 1.10 per hour 1.76 Fixed manufacturing overhead ($275,000 110,000 units) 2.50 Barley Hopp had the following actual results last year:

Number of units produced and sold	115,000
Number of pounds of clay purchased and used	198,200
Cost of clay	$ 317,120
Number of labor hours worked	160,000
Direct labor cost	$ 2,080,000
Variable overhead cost	$ 220,000
Fixed overhead cost	$ 280,000

Required:

1 & 2. Calculate the fixed overhead spending variance and volume variance for Barley Hopp.

3. Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp.