Flawless Cosmetic 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. Loren is the department manager of the Makeup Department which produces Products - Concealer (C) and Glow Cream (GC). Jenniferis the department manager of the Hair Care Department which manufactures Product - Shampoo (S). The product costs (per case of 24 bottles) and other information areas follows:

Products

CGCS

Direct materials$100.00$ 72.00$ 48.00

Direct labor42.0031.5012.00

Overhead28.0021.0014.00

_______________________

$ 170.00$124.50$ 74.00

Machine hours423

Number of cases (per year)300500600

If Flawless changes its allocation basis to machine hours, what is the total product cost per case for Product GC?