Question - Labor data for making one gallon of finished product in Asaki Company are as follows: (1) Price-hourly wage rate $15.00, payroll taxes $1.16, and fringe benefits $1.71. (2) Quantity-actual production time 1.5 hours, rest periods and clean up 0.33 hours, and setup and downtime 0.18 hours. Compute the following:
1. Standard direct labor rate per hour.
2. Standard direct labor hours per gallon.
3. Standard labor cost per gallon.