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[The following information applies to the questions displayed below.] A manufactured product has the following information for June. Standard Actual Direct materials 6 lbs. @

[The following information applies to the questions displayed below.] A manufactured product has the following information for June.

Standard Actual
Direct materials 6 lbs. @ $8 per lb. 43,700 lbs. @ $8.20 per lb.
Direct labor 3 hrs. @ $16 per hr. 21,300 hrs. @ $16.40 per hr.
Overhead 3 hrs. @ $12 per hr. $ 265,400
Units manufactured 7,200

(1) Compute the standard cost per unit. (2) Compute the total cost variance for June.

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