The Atlanta Company processes unprocessed goat milk up to the split$-$off point where two products, condensed goat milk and skim goat milk result. Total cost of purchasing and processing $120,000$ gallons of goat milk in Joint Process was $$144,000$ which resulted into $35,640$ gallons of goat milk and $72,360$ gallons of skim goat milk $($the remaining materials was shrinkage$).$

Additional shrinkage occurred during additional processing as follows: Condensed $35,640$ gallons of goat milk is processed further at $$3\mathrm{.}60$ per gallon to yield $33,600$ gallons of a medicinal milk product, called Xyla $($the remainder is shrinkage$).$ Xyla can be sold for $$21\mathrm{.}60$ per gallon.

The $72,360$ gallons of Skim goat milk can be processed further at $$2\mathrm{.}40$ per gallon to yield $64,800$ gallons of skim goat ice cream. Each gallon of skim goat ice cream can be sold for $$14\mathrm{.}40$ per gallon. The following information was collected for the month of March:

$\backslash$table$[[,,\backslash$table$[[$Additional$],[$processing$],[$cost per$]],\backslash$table$[[$Quantity yield$],[$Quantity yield additional$]]],[$Products$,(),(),$processing$],[$Condensed goat milk,$35,640$ gallons,$$3\mathrm{.}60,33,600$ gallons$],[$Skim goat milk,$72,360$ gallons,$$2\mathrm{.}40,64,800$ gallons$]]$

Using estimated net realizable value, after allocating the $$144,000$ of joint costs, compute total cost per gallon of Xyla.

Example of Answer: $4\mathrm{.}67$ or $0\mathrm{.}30$ or $2\mathrm{.}00($Two decimal points. No comma, space, or $ sign$)$