Cane Company manufactures two products called Alpha and Beta that sell for $$130$ and $$90,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $102,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

$\backslash$table$[[$Direct materials,Alpha,Beta$],[$Direct labor,$$25,$$$10$