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Cane Company manufactures two products called Alpha and Beta that sell for $ 1 2 0 and $ 8 0 , respectively . Each product

Cane Company manufactures two products called Alpha and Beta that sell for $
120
and $
80
,
respectively. Each product uses 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:
Alpha Beta
Direct materials $
30
$
12
Direct labor
2015
Variable manufacturing overhead
75
Traceable fixed manufacturing overhead
1618
Variable selling expenses
128
Common fixed expenses
1510
Total cost per unit $
100
$
68
The company
s traceable fixed manufacturing overhead is avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.
Required:
1
.
What is the total traceable fixed manufacturing overhead for each of the two products?

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