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		$19,541
Indirect labor		48,427
Factory electricity		5,522
Indirect materials		11,470
Selling expenses		27,187
Administrative expenses		15,293
	Total costs	$127,440

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			2,700			0.12
Potato chips			7,200			0.15
Pretzels			7,200			0.10
	Total		17,100

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

a. Determine the single plantwide factory overhead rate. $____ 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	$	$
Potato chips	$	$
Pretzels	$	$
Total	$