Hank Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a50-gallon batch.

2,450ounces of grape concentrate at $0.07per ounce54pounds of granulated sugar at $0.50per pound60lemons at $0.85each200yeast tablets at $0.29each250nutrient tablets at $0.11each2,900ounces of water at $0.005per ounce

Hank estimates that2% of the grape concentrate is wasted,10% of the sugar is lost, and25% of the lemons cannot be used.

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