Calculate the historic cost per square yard of the 30,000 square yard of the composite metal purchsed by Giada at home Products in March accroding to GAAP

In March, Giada at Home Products began manufacturing a new spatula that consumers were expected to flip over. The spatula was designed to be produced from composite metal and a blended plastic. Giada at Home Products made the purchased materials during March in the following transactions: Composite Metal: On March 3, Giada at Home Products received 30,000 square yards of the composite metal from its supplier at a cost of $11.40 per square yard reduced by a 5.08 discount on time order. The metal was delivered at a cost of $3,360 under FOB shipping Point terms. prior to its use in the production of the spatulas. On March 4, Giada at Home Products incurred $13,200 of costs to treat the metal Blended Plastic: On March 5, Giada at Home Products received 35,000 pounds of the blended plastic from its supplier at a total cost of $27,125. The plastic was delivered at a cost of $1,050 under FOB Destination terms. Spatula Production: Giada at Home Products reported the following data relating to spatula production during March: 28,200 spatulas produced 5,000 square yards of composite metal used 4,800 pounds blended plastic used