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

A manufactured product has the following information for June.

$\backslash$table$[[,$Standard,Actual$],[$Direct materials,$7$ lbs$.$ a $$9$ per lb$.,50,100$ lbs$.$ a $$9\mathrm{.}10$ per lb$.],[$Direct labor,$2hrs.$ @ $$16$ per hr$.,13,900hrs.$ $$16\mathrm{.}40$ per hr$.],[$Overhead$,2hrs.$ a $$12$ per $hr.,$$$175,800$