PA$9-1($Algo$)$ Calculating Direct Material, Direct Labor, Variable Overhead Variances $[$LO $9-3,9-4,9-5]$

Barley Hopp, Incorporated, manufactures custom$-$ordered commemorative beer steins. Its standard cost information follows:

Barley Hopp had the following actual results last year:

$\backslash$table$[[$Number of units produced and sold,$],[$Number of pounds of clay purchased and used,$185,000],[$Cost of clay,$338,200],[$Number of labor hours worked,$676,400],[$Direct labor cost,$230,000],[$Variable overhead cost,$$3,680,000$cc