abor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $17.00, payroll taxes 0.60, and fringe benefits $1.50. (2) Quantityactual production time 1.50 hours, rest periods and cleanup 0.30 hours, and setup and owntime 0.20 hours. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct labor rate per hour. \$ (b) Standard direct labor hours per gallon. hours (c) Standard labor cost per gallon. $