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 (2,275 bars) are as follows: Ingredient Cocoa Sugar Milk Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. Price Quantity 570 lbs. 180 lbs. 150 gal $0.4 per lb. $0.6 per lb. $1.4 per gal. per bar