Barley Hopp, |nc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Price Standard Quantity (Rate) Unit Cost Direct materials (clay) 1.60 lbs. $ 1.70 per lb. $ 2.72 Direct labor 1.60 hrs. $10.00 per hr. 16.00 Variable manufacturing overhead (based on direct labor hours) 1.60 hrs. :15 1.10 per hr. 1.76 Fixed manufacturing overhead ($273,000.00 + 105,000.00 units) 2.60 ' Barley Hopp had the following actual results last year: Number of units produced and sold 110,000 Number of pounds of clay used 188,200 Cost of clay $ 301,120 Number of labor hours worked 155,000 Direct labor cost $1,798,000 Variable overhead cost $ 210,000 Fixed overhead cost $ 275,000 I 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