Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Unit Cost $ 3.80 28.50 Direct materials (clay) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($520,000.00 + 200,000.00 units) Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay purchased and used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost Standard Quantity 1.90 pounds 1.90 hours 1.90 hours 205,000 378,200 $ 794,220 250,000 $ 5,875,000 $ 450,000 $ 510,000 Standard Price (Rate) $ 2.00 per pound $ 15.00 per hour $ 1.20 per hour 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. 2.28 2.60

Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows Barley Hopp had the following actual results last year: 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 varioble overhead rate, efficiency, and total spending variances for Bariey Hopp