Standard Direct Materials Cost per Unit Truly Delicious Inc. produces chocolate bars. The primary materials used in producing chocolate bars are cocoa, sugar, and milk. The standard costs for a batch of chocolate (3,700 bars) are as follows: Ingredient Quantity Price 630 lbs. $0.40 per lb. Sugar 180 lbs. $0.60 per lb. Milk 150 gr. $1.30 per gal. Determine the standard direct materials cost per bar of chocolate. Round to two decimal places. per bar