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 Quantity Price Cocoa 450 lbs. $0.40 per lb. Sugar 120 lbs. $0.60 per lb. Milk 90 gal. $1.40 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. $ 0.57 X per barDirect Labor Variances Bellingham Company produces a product that requires 2 standard hours per unit at a standard hourly rate of $17.00 per hour. If 2,400 units required 4,900 hours at an hourly rate of $16.32 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a. Direct labor rate variance Favorable b. Direct labor time variance Unfavorable c. Total direct labor cost variance 1,632 Favorable