Brief Exercise 25-3 Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $16.26, payroll taxes $0.88, and fringe benefits $1.58. (2) Quantity-actual production time 1.28 hours, rest periods and cleanup 0.26 hours, and setup and downtime 0.18 hours. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct labor rate per hour. Standard direct labor hours per gallon. hours (c) Standard labor cost per gallon