A manufactured product has the following information for August.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$2$ pounds per unit @ $$6\mathrm{.}00$ per pound,$],[$Direct labor,$0\mathrm{.}5$ hour per unit @ $$44$ per DLH$,],[$Overhead$,$$$54$ per DLH$,13,400$ units$],[$Units manufactured,,$$808,400$