Standard Direct Materials Cost per Unit Crazy Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (1,020 bars) are as follows: Ingredient Price Cocoa Quantity 420 lbs. 120 lbs. 90 gal. Sugar $0.30 per lb. $0.60 per Ib. $1.20 per gal. Milk Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. $ per bar