Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materials- net purchase price $2.68, freight-in $0.55, and receiving and handling $0.23 (2) Quantity per gallon of finished product required materials 3.54 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 3.46 (b) Standard direct materials quantity per gallon 4.27 pounds (c) Total standard materials cost per gallon 14.77