A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$5$ pounds @ $$9$ per pound,$37,900$ pounds @ $$9\mathrm{.}20$ per pound$],[$Direct labor,$2$ DLH @ $$15$ per DLH$,14,800$ hours @ $$15\mathrm{.}50$ per hour$],[$Overhead$,2$ DLH @ $$12$ per DLH$,$$$186,200$