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.

3,500 ounces of grape concentrate at $0.06 per ounce

54 pounds of granulated sugar at $0.43 per pound

55 lemons at $0.78 each

50 yeast tablets at $0.24 each

250 nutrient tablets at $0.16 each

1,500 ounces of water at $0.008 per ounce

Hank estimates that 6% of the grape concentrate is wasted, 12% of the sugar is lost, and 22% 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

: $__________