45. 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: Direct materials Direct labor Overhead Machine hours (per case) Products P $100.00 $72.00 $48.00 42.00 31.50 12.00 28.00 21.00 14.00 $170.00 $124.50 $74.00 2 500 600 Number of cases (per year) 300 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 J? A. $161.50. B. $169.30. C. $172.00. D. $183.36.