$[$The following information applies to the questions displayed below.$]$

A manufactured product has the following information for June.

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