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A manufactured product has the following information for June. Standard Actual Direct materials (6 lbs. @ $8 per lb.) 49,200 lbs. e $8.20 per lb. Direct labor (2 hrs. @ $16 per hr.) 15,900 hrs. $16.50 per hr. Overhead (2 hrs. e $11 per hr.) $184,200 Units manufactured 8,100 Exercise 23-8 Standard unit cost; total cost variance LO C2 (1) Compute the standard cost per unit Direct materials Direct labor Overhead Total $ 0 (2) Compute the total cost variance for June. Indicate whether the cost variance is favorable or unfavorable. Total cost variance COD