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:

$\backslash$table$[[,$Alpha,Beta$],[$Direct materials,$$30,$$$18$