Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materialsnet purchase price $2.70, freight-in $0.40, and receiving and handling $0.30. (2) Quantity per gallon of finished productrequired materials 3.20 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.