3. [The following information applies to the questions displayed below.] A manufactured product has the following information for June.

	Standard	Actual
Direct materials	6 lbs. @ $8 per lb.		52,700	lbs. @ $8.20 per lb.
Direct labor	2 hrs. @ $16 per hr.		17,100	hrs. @ $16.60 per hr.
Overhead	2 hrs. @ $11 per hr.	$	196,500
Units manufactured			8,700

(1) Compute the standard cost per unit. (2) Compute the total cost variance for June.

Direct Materials _______

Direct Labor ________

Overhead _______

Total _______

Total Cost Variance _______