Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $13.90, payroll taxes $0.70, and fringe benefits $160. (2) Quantity-actual production time 1.30 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 (c) Standard labor cost per gallon