Danson Company is a chemical manufacturer that supplies various products to industrial users. The company plans to introduce a new chemical solution, called Nysap, for which it needs to develop a standard product cost. The following information is available on the production of Nysap:

a.	Nysap is made by combining a chemical compound (nyclyn) and a solution (salex), and boiling the mixture. A 20% loss in volume occurs for both the salex and the nyclyn during boiling. After boiling, the mixture consists of 16.20 litres of salex and 25.20 kilograms of nyclyn per 20-litre batch of Nysap.
b.	After the boiling process is complete, the solution is cooled slightly before 21.50 kilograms of protet are added per 20-litre batch of Nysap. The addition of the protet does not affect the total liquid volume. The resulting solution is then bottled in 10-litre containers.
c.	The finished product is highly unstable, and one 20-litre batch out of six is rejected at final inspection. Rejected batches have no commercial value and are thrown out.
d.	It takes a worker 42 minutes to process one 20-litre batch of Nysap. Employees work an eight-hour day, including one hour per day for rest breaks and cleanup.

Required:
1.	Determine the standard quantity for each of the raw materials needed to produce an acceptable 10-litre batch of Nysap. (Do not round intermediate calculations and round your answers to 2 decimal places.)

2.	Determine the standard labour time to produce an acceptable 20-litre batch of Nysap. (Do not round intermediate calculations and round your answer to 2 decimal places.)

3.	Assuming the following purchase prices and costs, prepare a standard cost card for materials and labour for one acceptable 20-litre batch of Nysap: (Do not round intermediate calculations and round your answers to 2 decimal places.)

Salex	$ 2.00	per litre
Nyclyn	3.00	per kilogram
Protet	3.50	per kilogram
Direct labour cost	15.60	per hour