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 (3,220 bars) are as follows: Ingredient Quantity Price Cocoa 600 lbs. 180 lbs. 150 gal. $0.30 per Ib. $0.60 per lb. Sugar Milk $1.30 per gal. Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar