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 590-gallon batch.

3,300 ounces of grape concentrate at $0.09 per ounce

649 pounds of granulated sugar at $0.47 per pound

1,121 lemons at $0.67 each

1,180 yeast tablets at $0.28 each

590 nutrient tablets at $0.14 each

2,100 ounces of water at $0.005 per ounce

Hank estimates that 5% of the grape concentrate is wasted, 18% of the sugar is lost, and 30% 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.)

What is the

Standard Cost Per Gallon