20. Smelly Perfume Company manufactures and distributes several different products. The company currently uses a plantwide allocation method for allocating overhead at a rate of $7 per direct labor hour. Cindy is the department manager of Department C which produces Products J and P. Department C has $16,200 in traceable overhead. Diane is the department manager of Department D which manufactures Product X. Department D has $11,100 in traceable overhead. The product costs (per case of 24 bottles) and other information are as follows: Products Direct materials Direct labor Overhead $100.00 72.00 $ 48.00 12.00 42.00 28.00 2100 31.50 $170.00 124.50$ 74.00 Machine hours (per case) Number of cases (per year) 300 500 600 Department D has recently purchased and installed new computerized equipment for Product X. This equipment will increase the overhead costs by $2,700 and decrease labor costs (due to time savings) in Department D by $3.00 per case. Machine hours will not change. If Smelly uses a plantwide rate based on machine hours, what is the revised product cost per case for Product X? A $74.00. B. $82.50 C. $69.50. D. $79.50