Edit question Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Quantity Standard Price (Rate) Standard Unit Cost Direct materials (clay) 1.70 lbs. $ 1.80 per lb. $ 3.06 Direct labor 1.70 hrs. $ 10.00 per hr. 17.00 Variable manufacturing overhead (based on direct labor hours) 1.70 hrs. $ 1.10 per hr. 1.87 Fixed manufacturing overhead ($402,500.00 175,000.00 units) 2.30 -------------------------------------------------------------------------------- Barley Hopp had the following actual results last year: Number of units produced and sold 180,000.00 Number of pounds of clay used 328,200.00 Cost of clay $ 623,580.00 Number of labor hours worked 225,000.00 Direct labor cost $ 3,082,500.00 Variable overhead cost $ 350,000.00 Fixed overhead cost $ 400,000.00 variable overhead rate variance= variable overhead efficency variance = variable overhead spending variance=