South Atlantic Chemical Company manufactures industrial

chemicals in Rio de Janeiro, Brazil. The company plans to introduce

a new chemical solution and needs to develop a standard product

cost$.$ The new chemical solution is made by combining a chemical

compound $($nyclyn$)$ and a solution $($salex$),$ heating the mixture,

adding a second compound $($protet$),$ and bottling the resulting

solution in $18-$liter containers. The initial mix, which is $19$

liters in volume, consists of $20$ kilograms of nyclyn and $17\mathrm{.}6$

liters of salex. A $1-$liter reduction in volume occurs during the

boiling process. The solution is cooled slightly before $13$

kilograms of protet are added. The addition of protet does not

affect the total liquid volume.$$The purchase price of the direct materials used in the

manufacture of this new chemical solution are given below.

$($The$$real$,$ abbreviated R$$,$ is Brazil$$s national

currency. On the day this problem was written,

one$$real$$was equivalent to $0\mathrm{.}320$ U$.$S$.$

dollar.$)$Required:Determine the standard material cost of a $18-$liter container of

the new product.$$