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 $ 13.00 per hour 22.10 Variable manufacturing overhead (based on direct labor hours) 1.70 hours $ 1.10 per hour 1.87 Fixed manufacturing overhead ($276,000.00 120,000.00 units) 2.30 Barley Hopp had the following actual results last year

Number of units produced and sold	125,000
Number of pounds of clay purchased and used	218,200
Cost of clay	$ 370,940
Number of labor hours worked	170,000
Direct labor cost	$ 2,805,000
Variable overhead cost	$ 240,000
Fixed overhead cost	$ 300,000

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.