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: C Products GC S Direct materials Direct labor Overhead $115.00 $ 74.00 $52.00 42.00 33.50 9.00 28.00 20.00 $185.00 $127.50 18.00 $79.00 Machine hours 4 2 Number of cases (per year) 300 500 600