$(1)$

Required information

$[$The following information applies to the questions displayed below.$]$

A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$7$ pounds @ $$8$ per pound,$62,900$ pounds @ $$8\mathrm{.}20$ per pound$],[\backslash$table$[[$Direct labor$],[$Overhead$]],3$ DLH @ $$16$ per DLH$,26,500$ hours @ $$16\mathrm{.}50$ per hour$],[\backslash$table$[[$Overhead$],[$Units manufactured$]],3$ DLH @ $$12$ per DLH$,$$$325,700$