JennerMaid Company manufactures and distributes several different products. The company currently uses a plantwide allocation method for allocating overhead at a rate of $20 per direct labor hour. Department 1 produces Product X. Department 1 has $256,000 in traceable overhead Department 2 manufactures Products Y and Z. Department 2 has $524,000 in traceable overhead. The product costs (per unit) and other information are as follows: Products Direct materials Direct labor Overhead 85.00 $ 74.00 66.00 31.50 30.00 22.00 20.00 167.00 $135.50 $108.00 3 12,000 42.00 40.00 Machine hours (per unit) Number of units (per year) 4 6,000 2 10,000 Required: a. If JennerMaid changes its allocation basis to machine hours, what is the overhead cost per unit for Product X, Y, and Z? b. If JennerMaid changes its overhead allocation to departmental rates, what are the overhead costs per unit for Product X, Y, and Z, assuming Department 1 uses direct labor hours and Department 2 uses machine hours as their respective allocation bases