PART 1:

Smelly Perfume Company manufactures and distributes several different products. The company currently uses a plant wide allocation method for allocating overhead at a rate of $7 per direct labor hour. Cindy is the department manager of Department C which produces Products J and P. Department C has $15,600 in traceable overhead. Diane is the department manager of Department D which manufactures Product X. Department D has $7,650 in traceable overhead. The product costs (per case of 24 bottles) and other information are as follows:

			Products
	J		P		X
Direct materials	$80.00		$ 58.00		$38.00
Direct labor	34.00		25.20		10.00
Overhead	16.00		14.00		13.00
	$130.00		$97.20		$61.00
Machine hours (per case)	4		2		3
Number of cases (per year)	300		500		600

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

PART 2:

Smelly Perfume Company manufactures and distributes several different products. The company currently uses a plant wide allocation method for allocating overhead at a rate of $6 per direct labor hour. Cindy is the department manager of Department C which produces Products J and P. Department C has $14,400 in traceable overhead. Diane is the department manager of Department D which manufactures Product X. Department D has $11,700 in traceable overhead. The product costs (per case of 24 bottles) and other information are as follows:

			Products
	J		P		X
Direct materials	$170.00		$ 122.00		$82.00
Direct labor	71.00		53.55		20.00
Overhead	34.00		23.00		22.00
	$275.00		$198.55		$124.00
Machine hours (per case)	4		2		3
Number of cases (per year)	300		500		600

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

PART 3:

Smelly Perfume Company manufactures and distributes several different products. The company currently uses a plantwide allocation method for allocating overhead at a rate of $4 per direct labor hour. Cindy is the department manager of Department C which produces Products J and P. Department C has $12,000 in traceable overhead. Diane is the department manager of Department D which manufactures Product X. Department D has $10,800 in traceable overhead. The product costs (per case of 24 bottles) and other information are as follows:

			Products
	J		P		X
Direct materials	$150.00		$ 108.00		$72.00
Direct labor	63.00		47.25		18.00
Overhead	30.00		21.00		20.00
	$243.00		$176.25		$110.00
Machine hours (per case)	4		2		3
Number of cases (per year)	300		500		600

If Smelly changes its allocation basis to machine hours, what is the total product cost per case for Product X? (Round your final answer to 2 decimal places.)

$110.00.