A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$7$ pounds $$8$ per pound,$55,900$ pounds $$8\mathrm{.}20$ per pound$],[$Direct labor,$3$ DLH @ $$16$ per DLH$,23,500$ hours @ $$16\mathrm{.}40$ per hour$],[$overead$,3$ DLH $$$12$ per DLH$,$$$289,700$