Hank 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.

3,400 ounces of grape concentrate at $0.05 per ounce

68 pounds of granulated sugar at $0.40 per pound

93 lemons at $0.87 each

250 yeast tablets at $0.27 each

100 nutrient tablets at $0.15 each

1,200 ounces of water at $0.005 per ounce

Hank estimates that 5% of the grape concentrate is wasted, 18% of the sugar is lost, and 34% 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

Kimm Company has gathered the following information about its product. Direct materials. Each unit of product contains 4.50 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.80 pounds. Materials cost $3 per pound, but Kimm always takes the 2.05% cash discount all of its suppliers offer. Freight costs average $0.34 per pound. Direct labor. Each unit requires 1.50 hours of labor. Setup, cleanup, and downtime average 0.17 hours per unit. The average hourly pay rate of Kimms employees is $11.30. Payroll taxes and fringe benefits are an additional $2.60 per hour. Manufacturing overhead. Overhead is applied at a rate of $4.70 per direct labor hour. Compute Kimms total standard cost per unit. (Round answer to 2 decimal places, e.g. 1.25.)

Total standard cost per unit