Standards for one of Patterson, Inc.$\text{'}$s products is shown below, along with actual cost data for the month:

$\backslash$table$[[$Direct materials:$],[$Standard$,,2\mathrm{.}4$ yards@$,$$$2\mathrm{.}75,$per yard,$$6\mathrm{.}60,],[$Actual$,,3\mathrm{.}0$ yards@$,$$$2\mathrm{.}70,$per yard,,$$8\mathrm{.}10$