Lisa Company accumulates the following data concerning raw m terials in making its finished product. $(1)$ Price per pound of raw materials is net purchase price $$270,$ freight$-$in $$0\mathrm{.}60,$ and receiving and handling $$0\mathrm{.}50.(2)$ Quantity per gallon of finished product is required materials $3\mathrm{.}5$ pounds and allowance for waste and spoilage $0\mathrm{.}9$ pounds.

Compute the following. $($Round answers to $2$ decimal places, es$.1\mathrm{.}25.)$

$($a$)$ Standard direct materials price per pound of raw materials. $

$($b$)$ Standard direct materials quantity per gallon. pounds

Total standard materials cost per gallon.