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 Unit Actual Cost per Unit Direct materials: Standard: 1.80 feet at $1.60 per foot $ 2.88 Actual: 1.75 feet at $2.00 per foot $ 3.50 Direct labor: Standard: 0.90 hours at $18.00 per hour 16.20 Actual: 0.95 hours at $17.40 per