Problem $10-13($Algo$)$ Basic Variance Analysis; the Impact of Variances on Unit Costs $[$LO$10-1,$ LO$10-2,[010-3]$

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$],[$per Unit$]]],[$Direct materials:,$$7\mathrm{.}98,],[$Standard: $1\mathrm{.}90$ feet at $$4\mathrm{.}20$ per foot,,$],[$Actual: $1\mathrm{.}85$ feet at $$4\mathrm{.}60$ per foot,$16\mathrm{.}15,],[$Direct labor:,,$],[$Standard: $0\mathrm{.}95$ hour at $$17\mathrm{.}00$ per hour,,$],[$Actual: $1\mathrm{.}00$ hour at $$16\mathrm{.}50$ per hour,$4\mathrm{.}75,],[$Variable overhead:,,$],[$Standard: $0\mathrm{.}95$ hour at $$5\mathrm{.}00$ per hour,$$28\mathrm{.}88,4\mathrm{.}60],[$Actual: $1\mathrm{.}00$ hour at $$4\mathrm{.}60$ per hour,$$0\mathrm{.}73,$$$29\mathrm{.}61$