Learning Objective $2$

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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 $(5,250$ bars$)$ are as follows:

$\backslash$table$[[$Ingredient$,$Quantity,Price$],[$Cocoa$,420lbs.,$$$0\mathrm{.}30$ per lb$.],[$Sugar$,120lbs.,$$$0\mathrm{.}60$ per lb$.],[$Milk$,90$gal.,$$1\mathrm{.}30$ per gal.$]]$

Determine the standard direct materials cost per bar of chocolate. Round to two decimal places.

$x$ per bar