Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materialsnet purchase price $2.50, freight-in $0.40, and receiving and handling $0.50. (2) Quantity per gallon of finished productrequired materials 3.00 pounds, allowance for waste and spoilage 0.50 pounds.

Compute the following

Standard direct materials price per pound of raw materials.

Standard direct materials quantity per gallon.

Total standard materials cost per gallon.