Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (clay)	1.7	lbs.	$	1.80	per lb.	$	3.06
Direct labor	1.7	hrs.	$	15	per hr.		25.50
Variable manufacturing overhead (based on direct labor hours)	1.7	hrs.	$	1.4	per hr.		2.38
Fixed manufacturing overhead ($346,500 165,000 units)							2.10

Barley Hopp had the following actual results last year:

Number of units produced and sold		170,000
Number of pounds of clay used		308,200
Cost of clay	$	585,580
Number of labor hours worked		215,000
Direct labor cost	$	2,795,000
Variable overhead cost	$	330,000
Fixed overhead cost	$	340,000

2a Calculate the fixed overhead spending variance for Barley Hopp.

2b Calculate the fixed overhead volume variance for Barley Hopp.

2c Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp.