Standard Direct Materials Cost per Unit

Roanoke Company produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. Thestandard costsfor a batch of chocolate (2,220 bars) are as follows:

Ingredient Quantity Price

Cocoa 390lbs. $0.30per lb.

Sugar 120lbs. $0.60per lb.

Milk 90gal. $1.60per gal.

Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent.

$____________per bar