To find the price per can of soda, we need to divide the total cost of the 12 cans by the number of cans.
Price per can = Total cost / Number of cans
Total cost of 12 cans of soda is 5.40.
Number of cans = 12
Price per can = 5.40 / 12
Price per can = 0.45
Therefore, Sam paid 0.45 per can of soda.