Labor data for making one gallon of finished product in Bing Company are as follows. (1) Pricehourly wage rate $17.22, payroll taxes $0.84, and fringe benefits $1.76. (2) Quantityactual production time 1.72 hours, rest periods and cleanup 0.26 hours, and setup and downtime 0.18 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