A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$6$ pounds @ $$8$ per pound,$51,500$ pounds @ $$8\mathrm{.}10$ per pound$],[$Direct labor,$3$ DLH @ $$15$ per DLH$,25,200$ hours @ $$15\mathrm{.}40$ per hour$],[$Overhead$,3$ DLH @ $$12$ per DLH$,$$$312,000$