Given that total amount of metal in the beginning = 8.2 square feet 
 
Given that used amount of metal = 2.1 square feet 
 
Then remaining amount of metal = (8.2-2.1) = 6.1 square feet 
 
Now it says that "$183 worth of sheet metal remaining". 
 
That means cost of 6.1 square feet is $183. 
 
Let cost of 1 square feet of the metal = x 
 
Then cost of 6.1 square feet of the metal = 6.1x 
 
 
Both expressions 6.1x and $183 represent the cost of the remaining metal so the required equation will be: 
 
 
6.1x=183 
 
Now we can solve it to find the solution 
 
x=183/6.1 
 
x=30 
 
So the cost per square feet of the metal = $30 
 
Answer : Hence final answer is $30 per square feet.