Cane Company manufactures two products called Alpha and Beta that sell for $$155$ and $$115,$ respectively. Each product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually produce $110,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

Alpha Beta

Direct materials $ $24$ $ $12$

Direct labor $2326$

Variable manufacturing overhead $2212$

Traceable fixed manufacturing overhead $2325$

Variable selling expenses $1915$

Common fixed expenses $2217$

Total cost per unit $ $133$ $ $107$

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.