Standard Direct Materials Cost per Unit the standard costs for a batch of Coco Crazy Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and chocolate (2.506 bars) are as follows: Ingredient Quantity Price 600 lbs $0.40 per lb. Sugar 180 lbs. $0.60 per lb. 150 gal. $1.30 per gal Determine the standard direct materials cost per bar of chocolate. If required, round to the nearest cent. per bar