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:

$\backslash$table$[[,,\backslash$table$[[$Standard$],[$Unit$]],],[$Cirect materials $($clay$),$Standard Quantity,Standard Price $($Rate$),$Cost$],[$Direct labor,$1\mathrm{.}90$ pounds,$$2\mathrm{.}00$ per pound,$$3\mathrm{.}80$