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 60-gallon batch.

4,000 ounces of grape concentrate at $0.07 per ounce

94 pounds of granulated sugar at $0.42 per pound

107 lemons at $0.78 each

60 yeast tablets at $0.22 each

240 nutrient tablets at $0.16 each

2,200 ounces of water at $0.009 per ounce

Hank estimates that 6% of the grape concentrate is wasted, 14% of the sugar is lost, and 21% of the lemons cannot be used. Compute the standard cost of the ingredients for one gallon of wine.