Sara's Sodas produces a popular soft drink. Operating data for January follow:
Materials . . . . . . . . . . . . . . . . . . $ 310,000
Labor s. . . . . . . . . . . . . . . . . . . . . 55,000
Manufacturing overhead . . . . . . 1,315,000
Sara's Sodas produced 4 million liters of the beverage in January.
Required
Compute the cost per liter of beverage produced in January.