Cane Company manufactures two products called Alpha and Beta that sell for $$185$ and $$120,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $112,000$ 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,$$30,$$$10$