A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$7$ pounds @ $$9$ per pound,$59,200$ pounds @ $$9\mathrm{.}10$ per pound$],[$Direct labor,$2$ DLH @ $$17$ per DLH$,16,400$ hours @$$17\mathrm{.}40$ per hour$],[$Overhead$,2$ DLH @$$12$ per DLH$,$$$208,100$