Labor data for making one gallon of finished product in Bing Company are as follows. (1) Pricehourly wage rate $17.04, payroll taxes $0.78, and fringe benefits $1.78. (2) Quantityactual production time 1.32 hours, rest periods and cleanup 0.34 hours, and setup and downtime 0.16 hours. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct labor rate per hour. $enter a dollar amount rounded to 2 decimal places (b) Standard direct labor hours per gallon. enter a number of hours rounded to 2 decimal places hours (c) Standard labor cost per gallon.