PA9-1 (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: Standard Quantity Standard Price (Rate) Direct materials (clay) 1.80 pounds $ 1.90 per pound Standard Unit Cost $ 3.42 Direct labor 1.80 hours $ 11.00 per hour 19.80 Variable manufacturing overhead (based on direct labor hours) 1.80 hours $ 1.10 per hour 1.98 Fixed manufacturing overhead ($396,000.00 180,000.00 units) 2.20 Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay purchased and used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost Required: 185,000 338,200 $ 676,400 230,000 $ 3,680,000 $ 360,000 $ 380,000 1. Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. 2. Calculate the direct labor rate, efficiency, and total spending variances for Barley Hopp. 3. Calculate the variable overhead rate, efficiency, and total spending variances for Barley Hopp