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Cane Company manufactures two products called Alpha and Beta that sell for $ 1 7 0 and $ 1 3 0 , respectively. Each product

Cane Company manufactures two products called Alpha and Beta that sell for $170 and $130, respectively. Each product uses only one type of raw material that costs $6 per pound: The company has the capacity to annually produce 116,000 units of each product. Its average cost per unit for each product at this level of activity are given below:
\table[[Direct materials,Alpha,Beta],[Direct labor,30,$18
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