XYZ Company manufactures and distributes several different products. The company currently uses a plantwide allocation method for allocation overhead at a rate of $20 per direct labor hour. Department 1 produces Products X and Y. Department 1 has $200,000 in traceable overhead. Department 2 manufactures Product Z. Department 2 has $100,000 in traceable overhead.

	X	Y	Z
Direct Materials	$60.00	$58.00	$46.00
Direct Labor	42.00	31.50	12.00
Overhead	40.00	30.00	20.00
	$142.00	$119.00	$78.00
Machine hrs (per unit)	4	2	3
Number of units (per year)	3000	5000	6000

(A) If XYZ changes its allocation basis to machine hours, what is the total product cost per unit for Product X, Y, and Z?(B) If XYZ changes its allocation to departmental rates, what are the product costs per unit for Product X, Y, and Z, assuming Departments 1 and 2 use direct labor hours and machine hours as their respective allocation basis?