Hank Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a170-gallon batch.

2,800ounces of grape concentrate at $0.04per ounce323pounds of granulated sugar at $0.47per pound238lemons at $0.71each340yeast tablets at $0.26each850nutrient tablets at $0.10each2,700ounces of water at $0.005per ounce

Hank estimates that1% of the grape concentrate is wasted,16% of the sugar is lost, and26% of the lemons cannot be used.

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

Standard Cost Per Gallon =