A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results,$],[$Direct materials,$6$ pounds @ $$8$ per pound,$47,900$ pounds @ $$8\mathrm{.}20$ per pound,$],[$Direct labor,$2$ DLH @ $$17$ per DLH$,15,400$ hours @ $$17\mathrm{.}40$ per hour,$],[$Overhead$,2$ DLH @ $$11$ per DLH$,,$$$179,100$