Brief Exercise 23-3 Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $16.98, payroll taxes $0.50, and fringe benefits $1.62. (2) Quantity-actual production time 1.42 hours, rest periods and cleanup 0.30 hours, and setup and downtime 0.16 hours. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct labor rate per hour. our. (b) Standard direct labor hours per gallon. hours (c) Standard labor cost per gallon