Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $14.10, payroll taxes $0.50, and fringe benefits $1.50. (2) Quantity-actual production time 1.30 hours, rest periods and deanup 0.30 hours, and setup and downtime 0.20 hours. Compute the following (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct labor rate per hour. (1) Standard direct labor hours per gallon. (c) Standard labor cost per gallion