Direct materials (clay) 1.5 pounds $ 1.60 per pound $ 2.40 Direct labor 1.5 hours $ 12.00 per hour 18.00 Variable manufacturing overhead (based on direct labor hours) 1.5 hours $ 1.20 per hour 1.80 Fixed manufacturing overhead ($250,000 100,000 units) 2.50 Barley Hopp had the following actual results last year: Number of units produced and sold 110,000 Number of pounds of clay purchased and used 178,200 Cost of clay $ 267,300 Number of labor hours worked 150,000 Direct labor cost $ 2,025,000 Variable overhead cost $ 200,000 Fixed overhead cost $ 270,000 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