Hill Chemical, Inc., processes pine rosin into three products: turpentine, paint thinner, and spot remover. During May, the joint costs of processing were $180,000. Production quantity and sales value and cost information per liter for the month is as follows:

Product	Liters Produced	Sales Value at Split off	Separable Costs/liter	Final Selling Price
Turpentine	16,500	$9.00	$1.20	$12.00
Paint thinner	16,000	$7.00	$0.80	$7.50
Spot remover	7,500	$7.60	$0.90	$9.00

Sales value at split off point is not available. Using Net realizable value, what is the total cost per liter of each product.