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 190-gallon batch.

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

285 pounds of granulated sugar at $0.56 per pound

323 lemons at $0.87 each

950 yeast tablets at $0.29 each

190 nutrient tablets at $0.14 each

2,700 ounces of water at $0.005 per ounce

Hank estimates that 4% of the grape concentrate is wasted, 18% of the sugar is lost, and 29% 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