nces Required information. [The following information applies to the questions displayed below] Cane Company manufactures two products called Alpha and Beta that sell for $240 and $162, respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 131,000 units of each product. Its unit costs for each product at this level of activity are given below. Direct materials Alpha $ 35 Beta $ 15 Direct labour 48 23 Variable manufacturing overhead Traceable fixed manufacturing overhead Variable selling expenses 27 25 35 38 32 28 Common fixed expenses 35 30 Cost per unit $212 $159 The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are deemed unavoidable and have been allocated to products based on sales dollars. 8. Assume that Cane normally produces and sells 80,000 Betas and 100,000 Alphas per year. If Cane discontinues the Beta product line, its sales representatives could increase sales of Alpha by 13,000 units. If Cane discontinues the Beta product line, how much would profits increase or decrease? Profit