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$[[,,,$Standard$],[$Unit$,,,]]$

Barley Hopp had the following actual results last year:

$\backslash$table$[[$Number of units produced and sold,$125,000],[$Number of pounds of clay purchased and used,$218,200],[$Cost of clay,$370,940],[$Number of labor hours worked,$170,000],[$Direct labor cost,$$2,805,000$