Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materialsnet purchase price $3.28, freight-in $0.73, and receiving and handling $0.45. (2) Quantity per gallon of finished productrequired materials 2.92 pounds, allowance for waste and spoilage 0.70 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.		$