PA9-1 (Algo) Calculating Direct Material, Direct Labor, Variable Overhead Variances [LO 9-3, 9-4, 9-5] Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Standard Price Standard Quantity (Rate) Unit Cost Direct materials (clay) 1.90 lbs. $ 2.00 per lb. $ 3.80 Direct labor 1.90 hrs. $15.00 per hr. 28.50 Variable manufacturing overhead (based on direct labor hours) 1.90 hrs. $ 1.20 per hr. 2.28 Fixed manufacturing overhead ($520,000.00 + 200,000.00 units) 2.60 Barley Hopp had the following actual results last year: Number of units produced and sold Number of pounds of clay used Cost of clay Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 205,000 378,200 $ 794,220 250,000 $5,875,000 $ 450,000 $ 510,000 Required: 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