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$).$ Jennifer is the department manager of the Hair Care Department which manufactures Product $-$ Shampoo

$($S$).$ The product costs $($per case of $24$ bottles$)$ and other information are as follows:

Products

C GC S

Direct materials $$100\mathrm{.}00$ $$72\mathrm{.}00$ $$48\mathrm{.}00$

Direct labor $42\mathrm{.}0031\mathrm{.}5012\mathrm{.}00$

Overhead $28\mathrm{.}0021\mathrm{.}0014\mathrm{.}00$

$$170\mathrm{.}00$ $$124\mathrm{.}50$ $$74\mathrm{.}00$

Machine hours $423$

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$?$