PA92 Calculating Roed Manufacturing Overhead Spending, Volume Variances [L951] Barley Hopp, Inc. beer steins, Its Unit Cost 5 Ibs 1.60 per Ib. $ 2.40 1.5 hrs.$12.00 per hr 1.5 hrs. 1.20 per hr direct labor hoursad (based on 100,000 units) 1.80 Fixed overhead ($250.000. 250 178.200 of pounds of clay used 150,000 2,025,000 s 200.00o Hopp. (Indicate the effect of each variance by selecting F for favorable, "U" for unfaverable variance for Barley Hopp (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable) 3. Calculate the total over-or