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 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	$	90.00		$	80.00		$	42.00
Direct labor		50.00			30.00			15.00
Overhead		20.00			25.00			17.00
	$	160.00		$	135.00		$	74.00
Machine hours		5			3			4
Number of cases (per year)		350			550			650

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

A). $166.80

B). $156.20

C). $150.90

D). $125.90