Tang company accumulates the following data concerning raw materials in making one gallon of finished product: (1) price—net purchase price $3.09 per pound, freight-in $0.77 per pound, and receiving and handling $0.35 per pound. (2) quantity—required materials 3.29 pounds, allowance for waste and spoilage 0.67 pounds. required: compute the following. (round answers to 2 decimal places)a) standard direct materials price per gallon. b) standard direct materials quantity per gallon. c) total standard materials cost per gallon.

World systems manufactures an optical switch that it uses in its final product. world systems incurred the following manufacturing costs when it produced 74 comma 000 units last​ year: ​(click the icon to view the manufacturing​ costs.) another company has offered to sell world systems the switch for $ 13.50 per unit. the world systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. ​(click the icon to view the outsourcing decision​ analysis.) world systems needs 86 comma 000 optical switches next year​ (assume same relevant​ range). by outsourcing​ them, world systems can use its idle facilities to manufacture another product that will contribute $ 140 comma 000 to operating​ income, but none of the fixed costs will be avoidable. should world systems make or buy the​ switches? show your analysis.