PA9-1 (Static) 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 (Kate) Direct materials (elay) 1.50 lbs $1.o per lb. $ 2.40 Direct laber 1.50 hrs $12.00 per hr 18.00 Variable manufacturing overhead (based on direct Labor hours) 3.50 hrs. $ 1.2e per hr 1.50 Fixed manufacturing overhead ($250,000 100.000 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 110,00 170,200 $ 267,100 150,000 $2,025,000 5200,000 $ 270,00 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 rote efficiency, and total spending variances for Borley Hopp. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required Calculate the direct materials price, quantity, and total spending variances for Barley Hopp (Do not round your intermediate calculations indicate the effect of each vacance by colecting for favorable, "Ufor unfavorable, and "None for no effect (1, Tere variance):) Direct Man Price Variance Direct Materials antity Vince Direct Materia Spending Variance Required 2 >