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