Answer:
The answer, as I understand your question, is 0.07.
Explanation:
You would get this answer by dividing $28.00 by 400, which is 0.07. That means that each square foot is equal to $0.07.
However, since I do not know the full problem, I cannot fully undertsnad what you are asking. This answer seemed the best logically, but if it does not match up with your problem, I'm sorry.