Curts Casting manufactures metal parts in a large manufacturing facility. Curts customers order 140,000 tons of castings each quarter. The facility has a practical capacity of 180,000 tons per quarter. Curt leased the current facility because it was more convenient than another new facility that had a capacity of 140,000 tons per quarter. The annual cost of the facility is $2,160,000. The variable cost of a ton of casting is $6.

Required:

(a)	What cost per casting should the cost system report?