Tang Company accumulates the following data concerning raw materials in making its finished product: (1) Price per pound of raw materials-net purchase price $2.40, freight-in $0.80, and receiving and handling $0.30. (2) Quantity per gallon of finished product-required materials 3.10 pounds, allowance for waste and spoilage 0.50 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. ta