In March, Ina 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. Ina at Home Products made the purchased materials during March in the following transactions:Composite Metal: On March $3,$ Ina at Home Products received $30,000$ square yards of the composite metal from its supplier at a cost of $$11\mathrm{.}40$ per square yard, which was reduced by a $5\mathrm{.}0\%$ discount when the vendor billed for the goods.References The metal was delivered at a cost of $$3,360$ under FOB Shipping Point terms. On March $4,$ Ina at Home Products incurred $$13,200$ of costs to treat the metal prior to its use in the production of the spatulas.Blended Plastic: On March $5,$ Ina at Home Products received $35,000$ pounds of the blended plastic from its supplier at a total cost of $$27,125.$The plastic was delivered at a cost of $$1,050$ under FOB Destination terms.Calculate the historic cost per square yard of the $30,000$ square yards of the composite metal purchased by Ina at Home Products in March.