Cane Company manufactures two products called Alpha and Beta that sell for $$215$ and $$160,$ respectively. Each product uses only one type of raw material that costs $$7$ per pound. The company has the capacity to annually produce $125,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

$\backslash$table$[[$Direct materials,Alpha,Beta$],[$Direct labor,$$42,$$$21$