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 (5,200 bars) are as follows: Ingredient Quantity Price Cocoa 400 lbs. $1.25 per lb. Sugar 80 lbs. $0.40 per lb. Milk 120 gal. $2.50 per gal. Determine the standard direct materials cost per bar of chocolate. Round to two decimal places. $fill in the blank 1 per bar