A mason requires 12 mason-hours per 100 ft2 for the bottom 4 ft of wall, and a hod carrier requires 14.5 helper hours to mix the mortar and carry mortar and brick to the masons. The masons lay the brick, square and tool the joints, and clean up at the end of the day. Wages for the mason and helper are $22.50 and $13.50 per hour. Find the cost per square foot.