Hank Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a70-gallon batch.

2,700ounces of grape concentrate at $0.04per ounce

77pounds of granulated sugar at $0.43per pound

133lemons at $0.79each

350yeast tablets at $0.24each

350nutrient tablets at $0.14each

2,500ounces of water at $0.001per ounce

Hank estimates that4% of the grape concentrate is wasted,9% of the sugar is lost, and32% of the lemons cannot be used.

Compute the standard cost of the ingredients for one gallon of wine.