Grouper Company accumulates the following data concerning raw materials in making one gallon of finished product. (1) Price-net purchase price $2.60, freight-in $0.20, and receiving and handling $0.10. (2) Quantity-required materials 4.10 pounds, allowance for waste and spoilage 0.40 pounds. Compute the following. (Round answers to 2 decimal places, eg, 1.25.) (a) Standard direct materials price per gallon $ pounds 4.601 (b) Standard direct materials quantity per gallon. $ 13.34 (c) Total standard materials cost per gallon