Brief Exercise 26-02 Tang Company accumulates the following data concerning raw materials in making one gallon of finished product. (1) Price-net purchase price $2.30, freight-in $0.60, and receiving and handling $0.30. (2) Quantity-required materials 3.20 pounds, allowance for waste and spoilage 0.80 pounds. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct materials price per gallon. (b) Standard direct materials quantity per gallon (C) Total standard materials cost per gallon