Vaughn Itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. The following are required for production of a $50-$gallon batch.

$3,840$ ounces of grape concentrate at $$0\mathrm{.}06$ per ounce

$54$ pounds of granulated sugar at $$0\mathrm{.}35$ per pound

$60$ lemons at $$0\mathrm{.}90$ each

$200$ yeast tablets at $$0\mathrm{.}23$ each

$50$ nutrient tablets at $$0\mathrm{.}12$ each

$3,400$ ounces of water at $$0\mathrm{.}005$ per ounce

Vaughn estimates that $4\%$ of the grape concentrate is wasted, $10\%$ of the sugar is lost, and $25\%$ of the lemons cannot be used.

Compute the standard cost of the ingredients for one gallon of wine. $($Round intermediate calculations and final answer to $2$ decimal places, e$.$g$.1\mathrm{.}25.)$

Standard Cost Per Gallon

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