Labor data for making one gallon of finished product in Bing Company are as follows. (1) Pricehourly wage rate $16.80, payroll taxes $0.80, and fringe benefits $1.40. (2) Quantityactual production time 0.90 hours, rest periods and cleanup 0.23 hours, and setup and downtime 0.17 0hours.

Compute the following.(Round answers to 2 decimal places, e.g. 1.25.)

(a)Standard direct labor rate per hour.$

(b)Standard direct labor hours per gallon.__________________ hours ?

enter a number of hours rounded to 2 decimal places

(c)Standard labor cost per gallon.