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1 Standard Direct Materials Cost per Unit Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk.

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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 (1,671 bars) are as follows:

Ingredient Quantity Price
Cocoa 450 lbs. $0.30 per lb.
Sugar 120 lbs. $0.60 per lb.
Milk 90 gal. $1.60 per gal.

Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. $per bar

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