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$)$:

$\backslash$table$[[,$Standard Cost,Aetual Cost$],[\backslash$table$[[$Direct materials:$],[$Standand: $40$ tres$]]],[$Standard: $4\mathrm{.}0$ metres at $$3\mathrm{.}60$ per metre,$$14\mathrm{.}40,],[$Actual: $4\mathrm{.}4$ metres at $$3\mathrm{.}35$ per metre,,$$14\mathrm{.}74$