Hnak 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.
| 4,000 ounces of grape concentrate at $0.04 per ounce |
| 83 pounds of granulated sugar at $0.55 per pound |
| 88 lemons at $0.75 each |
| 150 yeast tablets at $0.21 each |
| 150 nutrient tablets at $0.13 each |
| 1,500 ounces of water at $0.005 per ounce |
Hank estimates that 3% of the grape concentrate is wasted, 10% of the sugar is lost, and 21% 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. 1.25.)