Labor data for making one gallon of finished product in Bing Company are as follows. (1) Pricehourly wage rate $13.10, payroll taxes $0.72, and fringe benefits $1.44. (2) Quantityactual production time 1.54 hours, rest periods and cleanup 0.28 hours, and setup and downtime 0.22 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. hours (c) Standard labor cost per gallon. $