Brief Exercise 23-3 Your answer is partially correct. Try again. Labor data for making one gallon of finished product in Bing Company are as follows. (1) Price-hourly wage rate $15.38, payroll taxes $0.56, and fringe benefits $1.68. (2) Quantity-actual production time 1.42 hours, rest periods and cleanup 0.28 hours, and setup and downtime 0.26 hours. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) (b) (c) Standard direct labor rate per hour. Standard direct labor hours per gallon. Standard labor cost per gallon. 1.96 hours