Haliburton Mills Inc. is a large producer of men$$s and women$$s clothing. The company uses standard costs for all of its products. The standard costs and actual costs for a recent period are given below for one of the company$$s product lines $($per unit of product$)$:

Standard

Cost Actual

Cost

Direct materials:

Standard: $2\mathrm{.}0$ metres at $$3\mathrm{.}90$ per metre $ $7\mathrm{.}80$

Actual: $2\mathrm{.}4$ metres at $$3\mathrm{.}65$ per metre $ $8\mathrm{.}76$

Direct labour:

Standard: $1\mathrm{.}5$ hours at $$2\mathrm{.}50$ per hour $3\mathrm{.}75$

Actual: $1\mathrm{.}2$ hours at $$2\mathrm{.}85$ per hour $3\mathrm{.}42$

Variable manufacturing overhead:

Standard: $1\mathrm{.}5$ hours at $$1\mathrm{.}10$ per hour $1\mathrm{.}65$

Actual: $1\mathrm{.}2$ hours at $$1\mathrm{.}40$ per hour $1\mathrm{.}68$

Fixed manufacturing overhead:

Standard: $1\mathrm{.}5$ hours at $$3\mathrm{.}30$ per hour $4\mathrm{.}95$

Actual: $1\mathrm{.}2$ hours at $$3\mathrm{.}40$ per hour $4\mathrm{.}08$

Total cost per unit $ $18\mathrm{.}15$ $ $17\mathrm{.}94$