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

Standard Direct Materials Cost per Unit

Bavarian Chocolate 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 (1,960 bars) are as follows:

Ingredient Quantity Price
Cocoa 600 lbs. $0.40 per lb.
Sugar 180 lbs. $0.60 per lb.
Milk 150 gal. $1.60 per gal.

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

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