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 30-gallon batch. 3,500 ounces of grape concentrate at $0.03 per ounce 51 pounds of granulated sugar at $0.37 per pound 35 lemons at $0.80 each 60 yeast tablets at $0.20 each 120 nutrient tablets at $0.16 each 2,600 ounces of water at $0.007 per ounce Hank estimates that 5% of the grape concentrate is wasted, 17% 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.