Jim Hetzel 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.
3,000 ounces of grape concentrate at $0.04 per ounce
54 pounds of granulated sugar at $0.35 per pound
60 lemons at $0.60 each
50 yeast tablets at $0.25 each
50 nutrient tablets at $0.20 each
2,500 ounces of water at $0.004 per ounce
Jim estimates that 4% of the grape concentrate is wasted, 10% of the sugar is lost, and
20% of the lemons cannot be used.

Instructions
Compute the standard cost of the ingredients for one gallon of wine. (Carry computations to two decimal places.)