The following are required for production of a 50-gallon batch.

4% of grape concentrate is waste

10% of sugar is lost

25% of lemons cannot be used

Compute standard cost per gallon

2,880 ounces of grape concentrate at $0.04 per ounce 54 pounds of granulated sugar at $0.45 per pound 60 lemons at $0.80 each 250 yeast tablets at $0.24 each 250 nutrient tablets at $0.14 each 2,500 ounces of water at $0.005 per ounce