Brief Exercise 23-2 Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materials-net purchase price $2.59, freight-in $0.52, and receiving and handling $0.39. (2) Quantity per gallon of finished product-required materials 3.34 pounds, allowance for waste and spoilage 0.70 pounds. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct materials price per pound of raw materials. + (b) Standard direct materials quantity per gallon. pounds (c) Total standard materials cost per gallon