Spud, Inc. a manufacturer of gourmet potato chips, employs activity-based costing. The budgeted data for each of the activity cost pools is provided below for the year 2020.

Activity Cost Pools

Estimated

Overhead

Estimated Use of

Cost Drivers per Activity

Ordering and receiving$82,81213,400ordersFood processing

424,05055,000machine hoursPackaging

1,717,840436,000labor hours

For 2020, the company had11,100orders and used48,400machine hours, and labor hours totaled500,000.

Calculate the overhead rates for each activity.(Round answers to 2 decimal places, e.g. 12.25.)

Overhead Rates

Ordering and receiving$

per orderFood processing

$

per machine hourPackaging

$

per labor hour

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What is the total overhead applied?

Total overhead applied$

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