Brief Exercise 11-3 Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $15.40, payroll taxes $0.70, and fringe benefits $1.60. (2) Quantity-actual production time 1.60 hours, rest periods and cleanup 0.30 hours, and setup and downtime 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. an