PA9-1 Calculating Direct Material, Direct Labor, Variable Overhead Variances [LO 9-3, 9-4, 9-5] Barley Hopp, Inc., manufactures commemorative beer steins. Its standard cost information follows: Standard Standard Price Standard Quantity Rate) Unit Cost Direct materials (clay) Direct labor Variable manufacturing overhead (based on 1.70 lbs. 1.80 per lb. 1.70 hrs. 10.00 per hr. 1.70 hrs. 1.40 per hr S 3.06 17.00 2.38 2.10 direct labor hours) Fixed manufacturing overhead ($346,500.00 165,000.00 units) 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 170,000 308,200 S 585,580 215,000 S2,795,000 S 330,000 S 340,000