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

$\backslash$table$[[,$Standard,Actual$],[$Materials:$,,],[\backslash$table$[[$Standard: $1\mathrm{.}5$ metres$],[$at $$1\mathrm{.}40$ per $m.]],$$$2\mathrm{.}10,],[\backslash$table$[[$Actual: $2\mathrm{.}0$ metres at$],[$$$1\mathrm{.}90$ per $m.]],,$$$3\mathrm{.}80$