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 (2,850 bars) are as follows: Price Ingredient Cocoa Quantity 390 lbs. 120 lbs. Sugar Milk $0.30 per lb. $0.60 per lb. $1.70 per gal. 90 gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar