Scrumptious Snacks Inc. manufactures three types of snack foods: tortilla chips, potato chips, and pretzels. The company has budgeted the following costs for the upcoming period:

Factory depreciation		$19,679
Indirect labor		48,769
Factory electricity		5,561
Indirect materials		11,551
Selling expenses		27,379
Administrative expenses		15,401
	Total costs	$128,340

Factory overhead is allocated to the three products on the basis of processing hours. The products had the following production budget and processing hours per case:

		Budgeted Volume (Cases)				Processing Hours Per Case
Tortilla chips			6,600			0.15
Potato chips			3,300			0.10
Pretzels			4,500			0.12
	Total		14,400

If required, round all per-case answers to the nearest cent.

a. Determine the single plantwide factory overhead rate. need answer to the nearest cent 1 per processing hour

b. Use the overhead rate in (a) to determine the amount of total and per-case overhead allocated to each of the three products under generally accepted accounting principles.

	Total Factory Overhead	Per-Case Factory Overhead
Tortilla chips	need answer	need answer
Potato chips	need answer	need answer
Pretzels	need answer	need answer
Total	need answer

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a. First calculate: Budgeted production volume for each product x Processing hours. Add together to obtain total processing hours. Recall that factory overhead does not include selling and administrative expenses. Divide the total of overhead costs by total processing hours to obtain the overhead rate.

b. Calculate: Overhead Rate in Req. (a) x Processing hours for each product = Overhead for each. Add all overhead amounts to obtain the total. Divide individual overhead amounts by budgeted production volume for each product to obtain overhead per unit.