Martinez manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a 50-gallon batch 2,700 ounces of grape concentrate at $0.08 per ounce 50 pounds of granulated sugar at $0.30 per pound 45 lemons at $0.60 each 50 yeast tablets at $0.27 each 50 nutrient tablets at $0.20 each 2,800 ounces of water at $0.005 per ounce Hank estimates that 4% of the grape concentrate is wasted, 10% of the sugar is lost, and 25% of the lemons cannot be used . Compute the standard cost of the ingredients for one gallon of wine. (Round intermediate calculations and final answer to 2 decimal places, e.g. 1.25.) Standard Cost Per Gallon