Cleveland Chemical Company manufactures industrial chemicals. The company plans to introduce a new chemical solution and needs to develop a standard product cost. The new chemical solution is made by combining a chemical compound (lotrel) and a solution (salex), heating the mixture, adding a second compound (protet), and bottling the resulting solution in 10-liter containers. The initial mix, which is 11 liters in volume, consists of 12 kilograms of lotrel and 9.6 liters of salex. A 1-liter reduction in volume occurs during the boiling process. The solution is cooled slightly before 5 kilograms of protet are added.

The addition of protet does not affect the total liquid volume.

The purchase price of the direct materials used in the manufacture of this new chemical solution follow:

IE@US betes Samak eens Pee ue eo $1.61 per kilogram SEM ES Satonces Cereoonntaecten acne eames cree sao eccncereck errr 1.80 per liter PrOte harem vu retatect coe ceca Renee amanianan uaa ayectent 2.40 per kilogram Required Determine the standard direct-material cost of a 10-liter container of the new product.