Lido Company's standard and actual costs per unit for the most recent period, during which $400$ units were produced, are given below:

Standard

Actual

Materials:

Standard: $2$ metres. at $$1\mathrm{.}50$ per metre

Actual: $2\mathrm{.}1$ metres at $$1\mathrm{.}60$ per metre

Direct labour:

Standard: $1\mathrm{.}5$ hrs$.$ at $$6\mathrm{.}00$ per hr$.$

Actual: $1\mathrm{.}4$ hrs$.$ at $$6\mathrm{.}50$ per hr$.$

Variable overhead:

Standard: $1\mathrm{.}5$ hrs$.$ at $$3\mathrm{.}40$ per hr$.$

Actual: $1\mathrm{.}4$ hrs$.$ at $$3\mathrm{.}10$ per hr$.$

Total unit cost

$$3\mathrm{.}06$

$$3\mathrm{.}36$

$9\mathrm{.}00$

$9\mathrm{.}10$

$5\mathrm{.}10$

$$17\mathrm{.}10$

$434$

$$16\mathrm{.}80$