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: $1\mathrm{.}80$ feet at $$1\mathrm{.}00$ per foot$]],$$$1\mathrm{.}80,],[\backslash$table$[[$Actual: $1\mathrm{.}75$ feet at $$1\mathrm{.}40$ per foot$],[$Direct labor:$]],,$$$2\mathrm{.}45$