A manufactured product has the following information for August.

Standard Quantity and Cost Actual Results

Direct materials $2$ pounds per unit @ $$3\mathrm{.}00$ per pound

Direct labor $0\mathrm{.}5$ hour per unit @ $$20$ per DLH

Overhead $$18$ per DLH

Units manufactured $12,200$ units

Total manufacturing costs $ $300,400$

$(1)$ Prepare the standard cost card showing standard cost per unit.

$(2)$ Compute total budgeted cost for production in August.

$(3)$ Compute the total cost variance for August.