Melissa Company accumulates the following data concerning raw materials in making its finished product (1) Price per pound of raw materials is net purchase price $2.70, freight-in $0.40, and receiving and handling $0:30 (2) Quantity per gallon of finished product is required materials 3.2 pounds and allowance for waste and spoilage 0.7 pounds. Compute the followine (Round answers to 2 decimal places, es 125) Standard direct materials price per pound of raw materials $ (b) Standard direct materials quantity per gallon pounds id Total standard materials cost per gallon $