1. 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		$ 33,120
   Indirect labor		82,800
   Factory electricity		8,280
   Indirect materials		31,800
   Selling expenses		22,000
   Administrative expenses		29,000
   	Total costs	$207,000

   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			3,000			0.25
   Potato chips			6,000			0.10
   Pretzels			3,500			0.30
   	Total		12,500

   If required, round all per unit 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	$