Cane Company manufactures two products called Alpha and Beta that sell for $$240$ and $$162,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $131,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

$\backslash$table$[[,$Alpha,Beta$],[$Direct materials,$$35,$$$15$