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:

Line Item Description	Amount
Factory depreciation	$25,533
Indirect labor	63,277
Factory electricity	7,216
Indirect materials	14,986
Selling expenses	35,524
Administrative expenses	19,982
Total costs	$166,518

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:

Types of Snacks	Budgeted Volume (Cases)	Processing Hours per Case
Tortilla chips	6,000	0.10
Potato chips	2,700	0.12
Pretzels	6,600	0.15
Total	15,300

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

a. Determine the single plantwide factory overhead rate. fill in the blank 1 of 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.

Types of Snacks	Total Factory Overhead	Per Unit Factory Overhead Case
Tortilla chips
Potato chips
Pretzels
Total