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 $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 X? (Round your final answer to 2 decimal places.)