Kevin Hall manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a 61-gallon batch. 3,660 ounces of grape concentrate at $0.05 per ounce 64 pounds of granulated sugar at $0.30 per pound 69 lemons at $0.60 each 61 yeast tablets at $0.25 each 61 nutrient tablets at $0.20 each 3,130 ounces of water at $0.005 per ounce Kevin estimates that 3% of the grape concentrate is wasted, 10% of the sugar is lost, and 24% 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.) Standard Cost Per Gallon