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 $13 per direct labor hour. Cindy is the department manager of Department C which produces Products J and P. Department C has $22,800 in traceable overhead. Diane is the department manager of Department D which manufactures Product X. Department D has $14,850 in traceable overhead. The product costs (per case of 24 bottles) and other information are as follows:

			Products
	J		P		X
Direct materials	$240.00		$ 173.00		$115.00
Direct labor	101.00		75.60		29.00
Overhead	48.00		30.00		29.00
	$389.00		$278.60		$173.00
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?