Tammy Company accumulates the following data concerning raw materials in making its finished product. (1) Price per pound of raw materials is net purchase price $3.30, freight-in $0.70, and receiving and handling $0.50. (2) Quantity per gallon of finished product is required materials 2.9 pounds and allowance for waste and spoilage 0.7 pounds. Compute the following (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct materials price per pound of raw materials. (b) Standard direct materials quantity per gallon, pounds (c) Total standard materials cost per gallon. Labor data for making one gallon of finished product in Sandra Company are as follows. (1) Price-hourly wage rate $17.00, payroll taxes $0.80, and fringe benefits $1.80. (2) Quantity-actual production time 1.3 hours, rest periods and cleanup 0.30 hours, and setup and downtime 0.20 hours Compute the following. (Round answers to 2 decimal places, eg. 1.25.) (a) Standard direct labor rate per hour. $ (b) Standard direct labor hours per gallon. hours (c) Standard labor cost per gallon. $