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Standard Direct Materials Cost per Unit Roanoke Company produces chocolate bars. The primary materials used in producing choc

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Ingredient Quantity Price per Unit Total Cost for 5200 bar
Cocoa            400 1.25                            500
Sugar               80 0.4                              32
Milk            120 2.5                            300
Total Cost for 5200 bar                            832
Standard Direct mat. Cost per bar 0.16 (832/5200)
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