of 15 Required information (The following information applies to the questions displayed below.] Cane Company manufactures two products called Alpha and Beta that sell for $175 and $135, respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 117,000 units of each product. Its average cost per unit for each product at this level of activity are given below. Alpha Beta ped Direct materials $40 $ 15 Book Pr Direct labor 30 30 Variable manufacturing overhead 18 16 Traceable fixed manufacturing overhead Variable selling expenses 26 29 23 19 Common fixed expenses Total cost per unit 26 $163 21 $130 rences The company considers its traceable foxed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars. 11. How many pounds of raw material are needed to make one unit of each of the two products? Alpha Beta Pounds of raw materials per unit