please explain how did they get 51 for the per variable cost dor question 5. thank you

Ch.11. Foundational 15Key Cane Company manufactures two products called Alpha and Beta that sell for $120 and $80, respectively. Each product uses only one type of raw material that costs $6 per pound. The company has the capacity to annually produce 100,000 units of each product. its average cost per unit for each product at this level of activity are given below: The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars. to buy 5,000 additional Betas for a price of $39 per unit. What if the financial advantage (disadvantage) of accepting the new customer's order? 5. Assume that Cane expects to produce and sell 95,000 Alphas during the current year, One of cane's sales representatives has found a new customer who is willinp to buv 10.000 additional Alphas for a Alphas price of $80 per unit; however, pursuing this opportunity will decrease Alpha sales to regular customers bv 5,000 units. What is the financial advantage (disadvantage) of accepting the new customer's order? How did ther Hew4=1i ? 5. Assume that Cane normally produces and selis 90,000 Betasper year. What is the financial advantage disadvantage) of discontinuing the Beta product line 2