Hank Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a20-gallon batch.

3,100ounces of grape concentrate at $0.08per ounce22pounds of granulated sugar at $0.39per pound26lemons at $0.68each100yeast tablets at $0.29each80nutrient tablets at $0.12each2,800ounces of water at $0.007per ounce

Hank estimates that3% of the grape concentrate is wasted,12% of the sugar is lost, and31% 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