Answer:
Roanoke Company
The standard direct materials cost per bar of chocolate is:
= $0.33.
Explanation:
a) Data and Calculations:
A batch of chocolate = 1,827 bars
Standard Costs for a batch:
Ingredient   Quantity      Price 
Cocoa          600 lbs.    $0.40 per lb. 
Sugar            180 lbs.    $0.60 per lb. 
Milk              150 gal.      $1.70 per gal. 
Ingredient   Quantity      Price                 Total Cost
Cocoa          600 lbs.    $0.40 per lb.      $240.00 (600 * $0.40)
Sugar            180 lbs.    $0.60 per lb.         108.00 (180 * $0.60)
Milk              150 gal.      $1.70 per gal.     255.00 (150 * $1.70)
Total cost of batch of chocolate =         $603.00
Cost per bar = $0.33 ($603.00/1,827)