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George Clark manufactures and sells homemade wine, and he wants to develop a standard cost per litre. The following are required for production of a

George Clark manufactures and sells homemade wine, and he wants to develop a standard cost
per litre. The following are required for production of a 250-litre batch:
120.00 litres of grape concentrate at $1.45 per litre
33.75 kg of granulated sugar at $0.60 per kilogram
77.50 lemons at $0.60 each
62.50 yeast tablets at $0.25 each
56.25 nutrient tablets at $0.20 each
93.75 litres of water at $0.10 per litre
George estimates that 4% of the grape concentrate is wasted, 10% of the sugar is lost, and 20% of
the lemons cannot be used.
Calculate the standard cost of the ingredients for one litre of wine. (Round intermediate calculations
and final answer to 3 decimal places, e.g.1.251.)

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