A manufactured product has the following information for June. Standard Quantity and Cost Actual Results Direct materials 6 pounds @ $8 per pound 52,100 pounds @ $8.20 per pound Direct labor 3 DLH @ $15 per DLH 25,500 hours @ $15.50 per hour Overhead 3 DLH @ $12 per DLH $ 314,700 Units manufactured 8,600 units