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.