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Sheffield 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.

$2,400$ ounces of grape concentrate at $$0\mathrm{.}05$ per ounce

$54$ pounds of granulated sugar at $$0\mathrm{.}40$ per pound

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

$100$ yeast tablets at $$0\mathrm{.}26$ each

$250$ nutrient tablets at $$0\mathrm{.}15$ each

$2,900$ ounces of water at $$0\mathrm{.}005$ per ounce

Sheffield 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 $