Cane Company manufactures two products called Alpha and Beta that sell for $$205$ and $$164,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $127,000$ 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,$$40,$$$24$