Barley Hopp, Inc., manufactures custom-ordered commemorative beer...Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:Standard Quantity Standard Price(Rate) StandardUnit Cost  Direct materials (clay) 1.70  lbs.     $ 1.80  per lb. $ 3.06   Direct labor 1.70  hrs.     $ 12.00  per hr. 20.40   Variable manufacturing overhead   (based on direct labor hours) 1.70  hrs.     $ 1.10  per hr. 1.87   Fixed manufacturing overhead ($425,500.00 ÷ 185,000.00 units) 2.30   Barley Hopp had the following actual results last year:   Number of units produced and sold 190,000.00    Number of pounds of clay used 348,200.00   Cost of clay $ 661,580.00    Number of labor hours worked 235,000.00   Direct labor cost $ 3,901,000.00    Variable overhead cost $ 370,000.00    Fixed overhead cost $ 415,000.00  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 variance by selecting "F" for favorable and "U" for unfavorable.)
