Labor data for making one gallon of finished product in Bing Company are as follows (1) Price-hourly wage rate $15.90, pr $0.50, and fringe benefits $1.70 (2) Quantity-actual production time 1.60 hours, rest periods and cleanup 0.30 hours and set and downtime 0.20 hours Compute the following (Round answers to 2 decimal places, eg 1.25) (a) Standard direct labor rate per hour $ (b) Standard direct labor hours per gallon hours Standard labor cost per gallon (d)