Brief exercise 23-3 your answer is partially correct. try again. labor data for making one gallon of finished product in bing company are as follows. (1) price—hourly wage rate $16.98, payroll taxes $0.50, and fringe benefits $1.62. (2) quantity—actual production time 1.42 hours, rest periods and cleanup 0.30 hours, and setup and downtime 0.16 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. $