Cane Company manufactures two products called Alpha and Beta that sell for $$135$ and $$95,$ respectively. Each product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually produce $105,000$ units of each product its average cost per unit for each product at this level of activity are given below

mances

Direct Labor

Direct materials

Variable manufacturing overhead

Traceable fixed manufacturing overhead

Variable selling expenses Common Leed expenses

Total cost per unit

Alpha: $$30,23,10,19,15,18$

Beta: $$18,16,8,21,11,13$

Total cost per unit: $$115,$ $$87$

The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

Required:

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

Traceabile fixed manufacturing overhead