Sheridan Company accumulates the following data concerning raw materials in making one gallon of finished product. $(1)$ Price$-$net

purchase price $$3\mathrm{.}00,$ freight$-$in $$0\mathrm{.}50,$ and receiving and handling $$0\mathrm{.}20.(2)$ Quantity$-$required materials $3\mathrm{.}50$ pounds, allowance for

waste and spoilage $0\mathrm{.}80$ pounds.

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

$($a$)$ Standard direct materials price per gallon.

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

pounds

$($c$)$ Total standard materials cost per gallon.