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 (8,200 bars) are as follows: Ingredient Quantity Price Cocoa 630 lbs. $0.30 per lb. Sugar 180 lbs. $0.60 per lb. Milk 150 gal $1.30 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar