Raul Mondesi manufactures and sells homemade wine, and he wants to develop a standard cost per litre. The following are required for production of a 200-litre batch:

90 litres of grape concentrate at $1.35 per litre

27 kg of granulated sugar at $0.60 per kilogram

60 lemons at $0.60 each

50 yeast tablets at $0.25 each

50 nutrient tablets at $0.20 each

75 litres of water at $0.10 per litre

Raul estimates that 4% of the grape concentrate is wasted, 10% of the sugar is lost, and 20% of the lemons cannot be used.

Instructions

Calculate the standard cost of the ingredients for one litre of drink.