Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Direct materials (plastic) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead ($480,488 = 924,eee units) Standard Standard Quantity Standard Price (Rate) Unit Cost 13 sq ft. $ 1.55 per sq. ft. $ 20.15 0.3 hr. $12.19 per hr 3.63 0.3 hr. $ 1.20 per hr 0.36 8.52 Parker Plastic had the following actual results for the past year. Number of units produced and sold Number of square feet of plastic used Cost of plastic purchased and used Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 1,188,888 12,100,000 $ 18, 152,980 322,eee $ 3,799,500 $ 1,200,000 $ 379,900 Required: Calculate Parker Plastic's direct labor rate and efficiency variances. (Do not round Intermediate calculations. Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero verlance).) Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Price (Rate) $1.de per lb. $12.00 per hr. Standard Unit Cost $ 3.06 29.40 Standard Quantity Direct materials (clay) 1.70 lbs Direct labor 1.70 hrs. Variable manufacturing overhead (based on direct labor hours) 1.70 hrs. Fixed manufacturing overhead (9425,500.ee - 185, eee.ee units) $ 1.10 per hr. 1.87 2.3e 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 190,880 348,200 $ 661,589 235,000 $3,901,eee $ 370, eee $ 415,00 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 rate, efficiency, and total spending variances for Barley Hopp