Standard Direct Materials Cost per Unit Roanoke 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 (1,145 bars) are as follows: Ingredient Cocoa Sugar Milk Quantity Price 450 lbs. $0.40 per lb. 120 lbs. $0.60 per lb. 90 gal. $1.40 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. S 0.57 X per bar Feedback