Cane Company manufactures two products called Alpha and Beta that sell for $195 and $150, respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 123,000 units of each product. Its unit costs for each product at this level of activity are given below. Direct materials Alpha $40 Beta $15 Direct labour 34 28 Variable manufacturing overhead 22 20 Traceable fixed manufacturing overhead 30 33 Variable selling expenses 27 23 Common fixed expenses 30 25 $183 $144 Cost per unit 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. 12. What contribution margin per pound of raw material is earned by Alpha and Beta? (Round your answers to 2 decimal places.) Contribution margin per pound Alpha Beta