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 $11.40 per square yard reduced by a 5.0% discount on time order. 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.