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PA 9 - 1 ( Algo ) Calculating Direct Material, Direct Labor, Variable Overhead Variances [ L 0 9 - 3 , 9 - 4

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PA9-1(Algo) Calculating Direct Material, Direct Labor, Variable Overhead Variances [L09-3,9-4,9-5]
Barley Hopp, Incorporated, manufactures custom-ordered commemorative beer steins. Its standard cost information follows:
\table[[,Standard Quantity,Standard Price (Rate),\table[[Standard],[Unit],[Cost]]],[Directymaterials (clay),1.70 pounds,$1.80 per pound,$3.06
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