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Print Iterm eBook Show Me How Calculator Standard Direct Materials Cost per Unit 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 (3,300 bars) are as follows: Ingredient Cocoa Quantity 540 lbs. 150 lbs. 120 gal. Price $0.30 per lb. $0.60 per Ib $1.20 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar Next Previous Check My Work 5 more Check My Work uses remaining Direct Materials Variances The following data relate to the direct materials cost for the production of 2,100 autornobile tires Actual: Standard: 57,900 lbs. at $1.95 per lb a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Materials Price Variance Direct Materials Quantity Variance Total Direct Materials Cost Variance b. The direct materials price variance should normally be reported to the production efficiencies, the variance would be reported to the higher-quality raw materials, the variance should be reported to the 59,700 Ibs. at $1.9 per lb. If lower amounts of direct materials had been used because of If the favorable use of raw materials had been caused by the purchase of Next Previous Check My Work 5 more Check My Work uses remaining 457 PM /20/2019 19 99+