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.

$\backslash$table$[[,\backslash$table$[[$Standard Cost$],[$per Unit$]],\backslash$table$[[$Actual Cost$],[$per Unit$]]],[\backslash$table$[[$Direct materials:$],[$Standard: $1\mathrm{.}90$ feet at $$4\mathrm{.}80$ per foot$]],,],[\backslash$table$[[$Standard: $1\mathrm{.}90$ feet at $$4\mathrm{.}80$ per foot$],[$Actual: $1\mathrm{.}85$ feet at $$5\mathrm{.}2$ per foot$]],$$$9\mathrm{.}12,$$$9\mathrm{.}62$