Standard Direct Materials Cost per Unit Crazy Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocos, sugar, and milk. The standard costs for a batch of chocolate (1,473 bars) are as follows: Ingredient Quantity Price Cocoa 540 lbs. $0.40 per lb Sugar 150 lbs. $0.60 per lb. Milk 120 gal $1.50 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar