A manufactured product has the following information for June.

	Standard	Actual
Direct materials	(6 lbs. @ $7 per lb.)		49,200	lbs. @ $7.10 per lb.
Direct labor	(2 hrs. @ $17 per hr.)		15,800	hrs. @ $17.40 per hr.
Overhead	(2 hrs. @ $12 per hr.)	$	200,100
Units manufactured			8,100

(1)	Compute the standard cost per unit.

(2)	Compute the total cost variance for June. Indicate whether the cost variance is favorable or unfavorable.