PA$9-1($Algo$)$ Calculating Direct Material, Direct Labor, Variable Overhead Variances $[$L$09-3,9-4,9-5]$

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

$\backslash$table$[[,$Standard Quantity,Standard Price $($Rate$),\backslash$table$[[$Standard$],[$Unit$],[$Cost$]]],[$Directymaterials $($clay$),1\mathrm{.}70$ pounds,$$1\mathrm{.}80$ per pound,$$3\mathrm{.}06$