Single Plantwide Factory Overhead Rate 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 $26,909 Indirect labor 66,687 7,605 15,793 Factory electricity Indirect materials Selling expenses Administrative expenses 37,438 21,059 Per Case 0.10 Total costs $175,491 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 Processing Hours (Cases) Tortilla chips 3,600 0.12 Potato chips 6,900 0.15 Pretzels 4,200 Total 14,700 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 Per Case Factory Overhead Factory Overhead Tortilla chips Potato chips Pretzels Total Total Total Multiple Production Department Factory Overhead Rate Method Handy Leather, Inc., produces three sizes of sports gloves: small, medium, and large. A glove pattern is first stenciled onto leather in the Pattern Department. The stenciled patterns are then sent to the Cut and Sew Department, where the glove is cut and sewed together. Handy Leather uses the multiple production department factory overhead rate method of allocating factory overhead costs. Its factory overhead costs were budgeted as follows: Pattern Department overhead $100,800 Cut and Sew Department overhead 166,400 $267,200 The direct labor estimated for each production department was as follows: Pattern Department 2,100 direct labor hours Cut and Sew Department 2,600 4,700 direct labor hours Direct labor hours are used to allocate the production department overhead to the products. The direct labor hours per unit for each product for each production department were obtained from the engineering records as follows: Production Departments Medium Glove Large Glove Pattern Department 0.04 0.05 0.06 Cut and Sew Department 0.12 Direct labor hours per unit 0.18 If required, round all per unit answers to the nearest cent. a. Determine the two production department factory overhead rates. Pattern Department 48 per dih Cut and Sew Department 64 per dih b. Use the two production department factory overhead rates to determine the factory overhead per unit for each product Small glove Medium glove per unit Large glove Small Glove 0.08 0.10 0.12 0.15 per unit per unit