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Bonita Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a

Bonita Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a 50-gallon batch.

2,350 ounces of grape concentrate at $0.08 per ounce
54 pounds of granulated sugar at $0.55 per pound
60 lemons at $0.80 each
200 yeast tablets at $0.28 each
150 nutrient tablets at $0.11 each
3,200 ounces of water at $0.005 per ounce

Bonita estimates that 6% of the grape concentrate is wasted, 10% of the sugar is lost, and 25% of the lemons cannot be used. Compute the standard cost of the ingredients for one gallon of wine. (Round intermediate calculations and final answer to 2 decimal places, e.g. 1.25.)

Standard Cost Per Gallon=

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