2. Guilford Company uses the following standard costs for a single unit of product. . Direct labor (2 hours at $10.00/hour) is $20.00 Overhead (2 hours at $5.00/hour) is $10.00 Actual data for the month showed overhead costs of $240,000 for 25,000 units produced. The difference between actual overhead and standard overhead allocated to products is $115,000.00 F $115,000.00 U. $10,000.00 U. $10,000.00 F