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 (5,400 bars) are as follows: Quantity Price Ingredient Cocoa 390 lbs $0.30 per lb. Sugar 120 lbs $0.60 per lb MIK 90 gal. $1.50 per gal Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar