Cane Company manufactures two products called Alpha and Beta that sell for $150 and $110, respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 108,000 units of each product. Its unit costs for each product at this level of activity are given below: Alpha Beta Direct materials $ 30 $ 15 Direct labor 26 22 Variable manufacturing overhead 13 11 Traceable fixed manufacturing overhead 22 24 Variable selling expenses 18 14 Common fixed expenses 21 16 Total cost per unit $ 130 $ 102 The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are deemed unavoidable and have been allocated to products based on sales dollars. Assume that Cane expects to produce and sell 96,000 Betas during the current year. One of Canes sales representatives has found a new customer that is willing to buy 2,000 additional Betas for a price of $45 per unit. If Cane accepts the customers offer, how much will its profits increase or decrease? Assume that Canes customers would buy a maximum of 86,000 units of Alpha and 66,000 units of Beta. Also assume that the companys raw material available for production is limited to 210,000 pounds. What is the maximum contribution margin Cane Company can earn given the limited quantity of raw materials