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.

2,880 ounces of grape concentrate at $0.04 per ounce

54 pounds of granulated sugar at $0.55 per pound

60 lemons at $0.85 each

250 yeast tablets at $0.29 each

50 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, 10% of the sugar is lost, and 25% 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

$

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