Labor data for making one gallon of finished product in B ng Company are as follows 1 Price hourly wage rate $17.74, payroll taxes $0.52, and fringe benefits $1.50 2 uantity actual production time 1.26 hours, rest periods and cleanup 0.26 hours, and setup and downtime 0.26 hours. 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. (c) Standard labor cost per gallon. hours