Labor data for making one gallon of finished product in Tang Company are as follows: (1) Pricehourly wage rate $13.00, payroll taxes $0.80, and fringe benefits $1.20. (2) Quantityactual production time 1.1 hours, rest periods and cleanup 0.25 hours, and setup and downtime 0.15 hours. Standard direct labor rate per hour. $ (b) Standard direct labor hours per gallon. hours (c) Standard labor cost per gallon. $