A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$5$ pounds @$$7$ per pound,$38,100$ pounds $$$7\mathrm{.}10$ per pound$],[$Direct labor,$3$ DLH @$$15$ per DLH$,22,300$ hours @$$15\mathrm{.}60$ per hour$],[$Overhead$,3$ DLH @$$12$ per DLH$,$$$275,300$