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Cane Company manufactures two products called Alpha and Beta that sell for $190 and $155, respectively. Each product uses only one type of raw material

Cane Company manufactures two products called Alpha and Beta that sell for $190 and $155, respectively. Each product uses only one type of raw material that costs $8 per pound. The company has the capacity to annually produce 122,000 units of each product. Its unit costs for each product at this level of activity are given below:

Alpha Beta
Direct materials $ 40 $ 24
Direct labor 34 28
Variable manufacturing overhead 21 19
Traceable fixed manufacturing overhead 29 32
Variable selling expenses 26 22
Common fixed expenses 29 24
Total cost per unit $ 179 $ 149
Required:

How many pounds of raw material are needed to make one unit of Alpha and one unit of Beta?

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