Hnak 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.

2,800 ounces of grape concentrate at $0.04 per ounce

110 pounds of granulated sugar at $0.48 per pound

115 lemons at $0.69 each

240 yeast tablets at $0.25 each

180 nutrient tablets at $0.14 each

2,700 ounces of water at $0.006 per ounce

Hank estimates that 5% of the grape concentrate is wasted, 14% of the sugar is lost, and 23% of the lemons cannot be used. Compute the standard cost of the ingredients for one gallon of wine