A manufactured product has the following information for June.

Standard Quantity and Cost Actual Results

Direct materials $7$ pounds @ $$9$ per pound $61,400$ pounds @ $$9\mathrm{.}20$ per pound

Direct labor $2$ DLH @ $$16$ per DLH $17,000$ hours @ $$16\mathrm{.}50$ per hour

Overhead $2$ DLH @ $$12$ per DLH $ $214,300$

Units manufactured $8,700$ units

$(1)$ Prepare the standard cost card showing standard cost per unit.

$(2)$ Compute total budgeted cost for June production.

$(3)$ Compute total actual cost for June production.

$(4)$ Compute total cost variance for June.