Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $15.40, payroll taxes $0.60, and fringe benefits $1.70. (2) Quantity-actual production time 1.40 hours, rest periods and cleanup 0.30 hours, and setup and downtime 0.30 hours Compute the following. (Round answers to 2 decimal places, eg. 1.25.) (a) Standard direct labor rate per hour. (b) Standard direct labor hours per gallon hours (c) Standard labor cost per gallon $