ces Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Direct materials (clay) Direct labor Variable manufacturing overhead (based. on direct labor hours) Fixed manufacturing overhead ($392,000.00 + 140,000.00 units) Standard Quantity Standard Price Standard (Rate) Unit Cost 1.70 lbs. $ 1.80 per lb. 1.70 hrs. $10.00 per hr.. $ 3.06 17.00 1.70 hrs. $ 1.10 per hr. 1.87 2.80 Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost Required: 145,000 258,200 $ 438,940 190,000 $2,508,000 $ 280,000 $ 410,000 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance hy selecting "F" for favorable. "U" for unfavorable and "None" for no effect