ang Company accumulates the following data concerning raw materials in making one gallon of finished product. (1) Pricenet purchase price $2.70, freight-in $0.60, and receiving and handling $0.50. (2) Quantityrequired materials 3.50 pounds, allowance for waste and spoilage 0.90 pounds. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.)

a. Standard direct materials price per gallon: $__________

b. Standard direct materials quantity per gallon:_________pounds

c. Total standard materials cost per gallon: $________