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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. Thestandard costsfor a batch of chocolate (2,400 bars) are as follows:

IngredientQuantityPriceCocoa570lbs.$0.40per lb.Sugar180lbs.$0.60per lb.Milk150gal.$1.60per gal.Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent.

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