A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$7$ pounds @ $$7$ per pound,$53,000$ pounds @$$7\mathrm{.}20$ per pound$],[$Direct labor,$2$ DLH @ $$16$ per DLH$,14,700$ hours @ $$16\mathrm{.}60$ per hour$],[$Overhead$,2$ DLH @ $$12$ per DLH$,$$$185,100$