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 pe$],[$Unit$]]],[$Direct materials:$],[$Standard: $1\mathrm{.}90$ feet at $$4\mathrm{.}40$ per foot,$$8\mathrm{.}36,],[$Actual: $1\mathrm{.}85$ feet at $$4\mathrm{.}80$ per foot,,$$8\mathrm{.}88$