A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$7$ pounds @ $$8$ per pound,$53,800$ pounds @ $$8\mathrm{.}10$ per pound$],[$Direct labor,$3$ DLH @ $$16$ per DLH$,22,600$ hours @ $$16\mathrm{.}50$ per hour$],[0$verhead,$3$ DLH @ $$12$ per DLH$,$$$279,100$