please be as clear and as simple as possible. I am trying to understand it. show me the steps, not only the answers. thank you in advance.

E25-2 Compute standard materials costs Hank 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. 3,000 ounces of grape concentrate at $0.06 per ounce 54 pounds of granulated sugar at $0.30 per pound 60 lemons at $0.60 each 50 yeast tablets at $0.25 each 50 nutrient tablets at $0.20 each 2,600 ounces of water at $0.005 per ounce Hank estimates that 4% of the grape concentrate is wasted, 10% of the sugar is lost, and 25% 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.) NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?". Amount per gallon Standard Waste Standard Usage Standard Price Standard Cost per Gallon Ingredient Grape concentrate Sugar 4% 10% $0.06 0.30 Lemons 25% 0% 0.60 0.25 Yeast Nutrient 0.20 0.005 Water 0% Standard cost for one gallon of wine