Cane Company manufactures two products called Alpha and Beta that sell for $$240$ and $$162,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $131,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

$\backslash$table$[[$Direct materials,Alpha,Beta$],[$Direct labor,$$35,$$$15$