Flawless Cosmetic Company manufactures and distributes several different products. The company currently uses a plantwide allocation method for allocating overhead at a rate of $6 per direct labor hour. Loren is the department manager of the Makeup Department that produces Products - Concealer (C) and Glow Cream (GC). Jennifer is the department manager of the Hair Care Department that manufactures Product - Shampoo (S). The product costs (per case of 24 bottles) and other information are as follows: Direct materials Direct labor Overhead Machine hours Number of cases (per year) Products C GC S $115.00 $ 74.00 $52.00 42.00 33.50 9.00 28.00 20.00 18.00 $185.00 $127.50 $79.00 4 2 3 300 500 600 If Flawless changes its allocation basis to machine hours, what is the total product cost per case for Product C? 1