Celik Cleaners accumulates the following data concerning raw materials in making one liter of finished product. (1) Price—net purchase price 2.30, freight-in 0.20, and receiving and handling 0.10. (2) Quantity—required materials 3.6 kilograms, allowance for waste and spoilage 0.4 kilograms. Compute the following. 

a. Standard direct materials price per liter.

b. Standard direct materials quantity per liter.

c. Total standard materials cost per liter.