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Cane Company manufactures two products called Alpha and Beta that sell for $$135$ and $$95,$ respectively. Each product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually produce $105,000$ 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,$$30,$$$18$