$\backslash$table$[[,$Standard Quantity and Cost,Actual Results$],[$Direct materials,$6$ pounds @ $$8$ per pound,$48,500$ pounds @ $$8\mathrm{.}10$ per pound$],[$Direct labor,$2$ DLH @ $$16$ per DLH$,15,700$ hours @ $$16\mathrm{.}50$ per hour$],[$Overhead$,2$ DLH @ $$12$ per DLH$,$$$198,000$