Labor data for making one gallon of finished product in Bing Company are as follows. (1) Pricehourly wage rate $15.06, payroll taxes $0.58, and fringe benefits $1.68. (2) Quantityactual production time 1.36 hours, rest periods and cleanup 0.34 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. hours

(c) Standard labor cost per gallon. $