1 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 (4,600 bars) are as follows: Ingredient Quantity Price Cocoa 630 lbs. $0.30 per ib. Sugar 180 lbs. $0.60 per ib. Milk 150 gal. $1.70 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar Previous Next > Check My Work 5 more Check My Work uses remaining