Cane Company manufactures two products called Alpha and Beta that sell for $$150$ and $$105,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $107,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

Alpha Beta

Direct materials $ $30$ $ $10$

Direct labor $2520$

Variable manufacturing overhead $1210$

Traceable fixed manufacturing overhead $2123$

Variable selling expenses $1713$

Common fixed expenses $2015$

Total cost per unit $ $125$ $ $91$

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.

$1.$ What is the total traceable fixed manufacturing overhead for each of the two products?

$2.$What is the company$$s total common fixed expenses?

$3.$ Assume Cane expects to produce and sell $85,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $15,000$ additional Alphas for a price of $$100$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?

$4.$ Assume Cane expects to produce and sell $95,000$ Betas during the current year. One of Cane$$s sales representatives found a new customer willing to buy $5,000$ additional Betas for a price of $$44$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?

$5.$ Assume Cane expects to produce and sell $100,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $15,000$ additional Alphas for a price of $$100$ per unit; however, pursuing this opportunity will decrease Alpha sales to regular customers by $8,000$ units.

What is the financial advantage $($disadvantage$)$ of accepting the new customer$$s order?

Based on your calculations above should the special order be accepted?

$6.$Assume Cane normally produces and sells $95,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?

$7.$Assume Cane normally produces and sells $45,000$ Betas per year. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?

$8.$Assume Cane normally produces and sells $65,000$ Betas and $85,000$ Alphas per year. If Cane discontinues the Beta product line, its sales representatives could increase sales of Alpha by $20,000$ units. What is the financial advantage $($disadvantage$)$ of discontinuing the Beta product line?

$9.$ Assume Cane expects to produce and sell $85,000$ Alphas during the current year. A supplier offered to manufacture and deliver $85,000$ Alphas to Cane for a price of $$100$ per unit. What is the financial advantage $($disadvantage$)$ of buying $85,000$ units from the supplier instead of making those units?

$10.$ Assume Cane expects to produce and sell $55,000$ Alphas during the current year. A supplier offered to manufacture and deliver $55,000$ Alphas to Cane for a price of $$100$ per unit. What is the financial advantage $($disadvantage$)$ of buying $55,000$ units from the supplier instead of making those units?

$11.$ How many pounds of raw material are needed to make one unit of each of the two products?

$12.$ What contribution margin per pound of raw material is earned by each of the two products?

Note: Round your answers to $2$ decimal places.

$13.$ Assume Cane$$s customers would buy a maximum of $85,000$ units of Alpha and $65,000$ units of Beta. Also assume the raw material available for production is limited to $166,000$ pounds. How many units of each product should Cane produce to maximize its profits?

$14.$ Assume Cane$$s customers would buy a maximum of $85,000$ units of Alpha and $65,000$ units of Beta. Also assume the raw material available for production is limited to $166,000$ pounds. What is the total contribution margin Cane Company will earn?

$15.$ Assume Cane$$s customers would buy a maximum of $85,000$ units of Alpha and $65,000$ units of Beta. Also assume the company$$s raw material available for production is limited to $166,000$ pounds. If Cane uses its $166,000$ pounds of raw materials, up to how much should it be willing to pay per pound for additional raw materials?