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 (3,160 bars) are as follows: Ingredient Cocoa Sugar Milk Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. Quantity 570 lbs. 180 bs.$0 150 ga $1.30 per gal. Price $0.30 per lb. $0.60 per lb per bar Previous Next Check My Work 5 more Check My Work uses remaining