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Standard direct materials cost per unit De la Renta Chocolate Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar,

Standard direct materials cost per unit De la Renta 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 (4,800 bars) are as follows:

Ingreident Quantity Price
Cocoa 650 lbs. $0.90 per lb.
Sugar 200 lbs. $1.50 per lb.
Milk 150 gal. $2.10 per gal.

Determine the standard direct materials cost per bar of chocolate.

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