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		$17,032
Indirect labor		42,210
Factory electricity		4,813
Indirect materials		9,997
Selling expenses		23,697
Administrative expenses		13,329
	Total costs	$111,078

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			3,900			0.15
Potato chips			6,900			0.12
Pretzels			2,700			0.10
	Total		13,500

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	$_______	__________