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 40-gallon batch.

3,500 ounces of grape concentrate at $0.04 per ounce

64 pounds of granulated sugar at $0.51 per pound

72 lemons at $0.65 each

120 yeast tablets at $0.26 each

80 nutrient tablets at $0.13 each

2,200 ounces of water at $0.007 per ounce

Hank estimates that 3% of the grape concentrate is wasted, 17% of the sugar is lost, and 33% of the lemons cannot be used. Compute the standard cost of the ingredients for one gallon of wine?