John Doe manufactures and sells homemade drinks, and he wants todevelop a standard cost per gallon. The following are required forproduction of a 50-gallon batch.
| 2,700 ounces of grape concentrate at $0.05 per ounce |
| 60.00 pounds of granulated sugar at $0.37 per pound |
| 65.00 lemons at $0.64 each |
| 50.00 yeast tablets at $0.28 each |
| 50 nutrient tablets at $0.24 each |
| 2,400 ounces of water at $0.005 per ounce |
John estimates that 4% of the grape concentrate is wasted, 10%of the sugar is lost, and 20% of the lemons cannot be used.
Compute the standard cost of the ingredients for one gallon ofwine.