A manufactured product has the following information for June.

$\backslash$table$[[$Direct materials,Standard Quantity and Cost,Actual Results$],[$Direct labor,$6$ pounds @ $$9$ per pound,$45,500$ pounds @$$9\mathrm{.}20$ per pound$],[$Overhead$,2$ DLH @ $$16$ per DLH$,14,700$ hours @ $$16\mathrm{.}40$ per hour$],[$Units manufactured,$2$ DLH @ $$12$ per DLH$,$$$185,500$