Sarasota Company accumulates the following data concerning raw materials in making one gallon of finished product (1) Price-net purchase price $2.20, freight-in $0.20, and receiving and handling $0.10. (2) Quantity-required materials 3.20 pounds, allowance for waste and spoilage 0.40 pounds. Compute the following (Round answers to 2 decimal places, eg. 1.25.) (a) Standard direct materials price per gallon. (b) Standard direct materials quantity per gallon pounds (c) Total standard materials cost per gallon