Campbells makes two products, V8 and V8 Splash. V8 has been facing intense competition from other health beverage producers and Campbells is considering shifting its strategy entirely to the V8 Splash market.

Each product is worked on in two departments, Mixing and Bottling. Both Mixing and Bottling operations are highly automated; therefore, the most common element of both products is machine hours in Mixing and Bottling. The products are produced in large 1,000-gallon batches. Assume V8 requires 3 machine hours per batch and V8 Splash requires 2 machine hours per batch. Before the period started, Campbells estimated that total plant-wide overhead would be $187,000 and 1,496 total machine hours would be worked. Suppose during this month, 232 batches of V8 and 400 batches of V8 plash were produced. The direct material costs are $125 and $120 per batch for V8 and V8 Splash, respectively. The direct labor cost per batch of V8 is $110 and for V8 Splash $30.

Calculate the cost per batch for each product using a plant-wide overhead rate based on machine hours.