The Friday File: While sugar prices are up 67% YTD from 12 cents/lb. to 20 and cocoa prices are up 10% to $7,500, fret not. Cocoa beans are just 7% of the cost of a chocolate bar; while sugar is only 1.5%, despite being half the weight. 14% covers transporting and processing the cocoa beans, 35% is the cost of manufacturing; the remaining 42.5% is taxes, retailing and profit.