Cane Company manufactures two products called Alpha and Beta that sell for $$190$ and $$155,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $122,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

$\backslash$table$[[,$Alpha,,ta$],[$Direct materials,,$40,,24],[$Direct labor,,$34,,28],[$Variable manufacturing overhead,,$21,,19],[$Traceable fixxed manufacturing overhead,,$29,,32-2$