Crane Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required

for production of a $50-$gallon batch.

$1,980$ ounces of grape concentrate at $$0\mathrm{.}01$ per ounce

$54$ pounds of granulated sugar at $$0\mathrm{.}35$ per pound

$60$ lemons at $$0\mathrm{.}60$ each

$50$ yeast tablets at $$0\mathrm{.}20$ each

$50$ nutrient tablets at $$0\mathrm{.}10$ each

$1,200$ ounces of water at $$0\mathrm{.}005$ per ounce

Crane estimates that $1\%$ of the grape concentrate is wasted, $10\%$ of the sugar is lost, and $25\%$ of the lemons cannot be used.

Compute the standard cost of the ingredients for one gallon of wine. $($Round intermediate calculations and final answer to $2$ decimal places,

e$.$g$.1\mathrm{.}25.)$

Standard Cost Per Gallon