Smelly Perfume Company manufactures and distributes several different products. The company currently uses a plantwide 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

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?

$102.25.

$106.35.

$86.00.

$101.25.