Labor data for making one gallon of finished product in Lisa Company are as follows. $(1)$ Price$-$hourly wage rate $$17\mathrm{.}20,$ payroll taxes $$0\mathrm{.}80,$ and fringe benefits $$1\mathrm{.}80.(2)$ Quantity$-$actual production time $1\mathrm{.}7$ hours, rest periods and cleanup $0\mathrm{.}30$ hours, and setup and downtime $0\mathrm{.}20$ hours.

Compute the following. $($Round answers to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$

$($a$)$ Standard direct labor rate per hour.

$

$($b$)$ Standard direct labor hours per gallon. $$ hours

$($c$)$ Standard labor cost per gallon.

$M