Single Plantwide Factory Overhead Rate Salty Sensations Snacks Company 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		$11,668
Indirect labor		28,916
Factory electricity		3,297
Indirect materials		6,849
Selling expenses		16,234
Administrative expenses		9,131
	Total costs	$76,095

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			1,200			0.10
Potato chips			3,000			0.12
Pretzels			5,700			0.15
	Total		9,900

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 factory overhead rate in (a) to determine the amount of total and per-case factory 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-$