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 $$14,048$

Indirect labor $34,816$

Factory electricity $3,970$

Indirect materials $8,246$

Selling expenses $19,546$

Administrative expenses $10,994$

Total costs $$91,620$

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 $2,1000\mathrm{.}15$

Potato chips $4,2000\mathrm{.}10$

Pretzels $6,6000\mathrm{.}12$

Total $12,900$

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 $\_\_\_\_\_$