PA9-1 (Static) 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: Barley Hopp had the following actual results last year: 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. Complete this question by entering your answers in the tabs below. Calculate the direct materials price, quantity, and total spending variances for Barley Hopp. Note: Do not round your intermediate calculations. Enter the dollar value of the variance as an absolute value (positive number) and then use the drop-down menu to indicate the effect of each variance by selecting " F for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance)