Haliburton Mills Inc. is a large producer of mens and womens 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 companys product lines (per unit of product): Standard Cost Actual Cost Direct materials: Standard: 2.5 metres at $5.20 per metre $ 13.00 Actual: 2.9 metres at $5.00 per metre $ 14.50 Direct labour: Standard: 1.6 hours at $3.00 per hour 4.80 Actual: 1.2 hours at $3.35 per hour 4.02 Variable manufacturing overhead