Refer to the information for Barley Hopp in PA9-1.

Number of units produced and sold .... 110,000

Number of pounds of clay 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:

Compute the following for Barley Hopp:

1. Fixed overhead spending variance.

2. Fixed overhead volume variance.

3. Total over or under-applied fixed manufacturing overhead.