Brief Exercise 26-03 Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $13.10, payroll taxes $0.70, and fringe benefits $1.40. (2) Quantity-actual production time 1.50 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