Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (5,200 bars) are as follows:

IngredientQuantityPrice

Cocoa....................400 lbs...............$1.25 per lb.

Sugar......................80 lbs...............$0.40 per lb.

Milk......................120 gal..............$2.50 per gal.

Determine the standard direct materials cost per bar of chocolate.