Beta Cane company produces two products called Alpha and Beta that sell for $108.00 and $72.00 respectively. Each product ues only one type of raw material that costs $6 per pound. The company has the capacity to annually produce 100,000 units of each product. Its average cost per unit for each product at this level of activity is given below: Direct material Direct labor Variable overhead Traceable fixed cost Variable selling expenses Commom fixed expenses Alpha 30 18 8 008 BOB 10 10 12 12 10 The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars. Beta Cane company produces two products called Alpha and Beta that sell for $108.00 and $72.00 respectively. Each product ues only one type of raw material that costs $6 per pound. The company has the capacity to annually produce 100,000 units of each product. Its average cost per unit for each product at this level of activity is given below: Direct material Direct labor Variable overhead Traceable fixed cost Variable selling expenses Commom fixed expenses Alpha 30 18 8 008 BOB 10 10 12 12 10 The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars