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A manufactured product has the following information for June.

$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$7$ pounds @ $$8$ per pound,$56,600$ pounds @ $$8\mathrm{.}10$ per pound$],[$Direct labor,$3$ DLH @ $$16$ per DLH$,23,700$ hours @ $$16\mathrm{.}50$ per hour$],[\backslash$table$[[$Overhead$],[$Units manu$]],3$ DLH @ $$11$ per DLH$,\backslash$table$[[$$$269,500$