Smelly Perfume 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. Cindy is the department manager of Department C which produces Products J and P. Department C has $16,200 in traceable overhead. Dlane is the department manager of Department D which manufactures Product X. Department D has $11,100 In traceable overhead. The product costs (per case of 24 botties) and other Information are as follows: Direct materials Direct labor Overhead J $100.00 42.00 28.00 $170.00 Products P $ 72.00 31.50 21.00 $124.50 X $ 48.00 12.00 14.00 $ 74.00 Machine hours (per case) Number of cases (per year) 4 300 2 500 3 600 If Smelly changes its overhead allocation to departmental rates, what is the product cost per case for Product X assuming Departments C and D use direct labor hours and machine hours as their respective allocation bases? $74.00. $79.50. $80.48 $78,50