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 (1,636 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 630 lbs 180 lbs $0.6 per lb. 150 gal. $0.4 per lb. 1.2 per gal. per bar