David Davis manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a 45-gallon batch.

2,700 ounces of grape concentrate at $0.06 per ounce

48 pounds of granulated sugar at $0.30 per pound

53 lemons at $0.60 each

45 yeast tablets at $0.25 each

45 nutrient tablets at $0.20 each

2,330 ounces of water at $0.005 per ounce

David estimates that 5% of the grape concentrate is wasted, 12% of the sugar is lost, and 26% 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. 1.25.)

Standard Cost Per Gallon