Calculator Standard Direct Materials Cost per Unit Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, a Ingredient Quantity Price Cocoa 510 lbs. $0.30 per lb. Sugar 150 lbs. $0.60 per Ib. Milk 120 gal. $1.30 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (1,330 bars) are as follows: gal. bar of chocolate. If required, round to the nearest cent