EX 23-1 Standard direct materials cost per unit Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (5,200 bars) are as follows: OBJ. 2 Ingredient Quantity Cocoa Sugar Milk 400 lb. 80 lb. 120 gal. Price $1.25 per lb. $0.40 per lb. $2.50 per gal. Determine the standard direct materials cost per bar of chocolate. OBJ. 2