Cane Company manufactures two products called Alpha and Beta that sell for $225 and $175, respectively. Each product uses only one type of raw material that costs $6 per pound. The company has the capacity to annually produce 130,000 units of each product. Its unit costs for each product at this level of activity are given below:

	Alpha			Beta
Direct materials	$	42		$	24
Direct labour		42			32
Variable manufacturing overhead		26			24
Traceable fixed manufacturing overhead		34			37
Variable selling expenses		31			27
Common fixed expenses		34			29
Cost per unit	$	209		$	173

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.

14. Assume that Canes customers would buy a maximum of 99,000 units of Alpha and 79,000 units of Beta. Also assume that the companys raw material available for production is limited to 344,000 pounds. What is the maximum contribution margin Cane Company can earn given the limited quantity of raw materials?