irley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost ormation follows: Standard Unit Standard Quantity Standard Price (Rate) Direct materials (clay) 1.80 pounds $ 1.90 per pound Cost $ 3.42 Direct labor 1.80 hours $ 16.00 per hour 28.80 Variable manufacturing overhead (based on direct labor hours) 1.80 hours $ 1.10 per hour 1.98 Fixed manufacturing overhead ($487,500.00 + 195,000.00 units) 2.50 irley 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 200,000 368,200 $ 736,400 245,000 $.5,806,500 $390,000 $470,000 quired: 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.