Koontz Company manufactures a number of products. The standards relating to one of these products are shown below, along with actual cost data for May Standard Cost per Actual Cost per Unit Unit Direct materials: $3.96 Standard: 1.80 feet at $2.20 per foot Actual: 1.75 feet at $2.40 per foot $4.20 Direct labor: Standard: 0.90 hours at $18.00 per hour 6.20 Actual: 0.95 hours at $17.40 per hour 16.53 Variable overhead Standard: 0.90 hours at $5.00 per hour Actual: 0.95 hours at $4.60 per hour 4.50 4.37 Total cost per unit $24.66 $25.10 Excess of actual cost over standard cost per unit $0.44