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 $10,350 in traceable overhead. The product costs (per case of 24 bottles) and other information are as follows:

			Products
	J		P		X
Direct materials	$140.00		$ 101.00		$67.00
Direct labor	59.00		44.10		17.00
Overhead	28.00		20.00		19.00
	$227.00		$165.10		$103.00
Machine hours (per case)	4		2		3
Number of cases (per year)	300		500		600

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

$228.80.

$185.10.

$180.00.

$160.00.

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

$227.00.

$160.00.

$106.35.

$228.80.

3. 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.)

$157.10.

$160.00.

$106.35.

$103.00.