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		$94,582		13,100	orders
Food processing		479,085		61,500	machine hours
Packaging		1,395,280		428,000	labor hours

For 2020, the company had 11,300 orders and used 51,200 machine hours, and labor hours totaled 491,000.

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

		Overhead Rates
Ordering and receiving		$	per order
Food processing		$	per machine hour
Packaging		$	per labor hour

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What is the total overhead applied?

Total overhead applied

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