Required information [The following information applies to the questions displayed below] Cane Company manufactures two products called Alpha and Beta that sell for $205 and $164, respectively Each product uses only one type of raw material that costs $8 per pound. The company has the capacity to annually produce 127,000 units of each product. Its average cost per unit for each product at this level of activity are given below Alpha Geta Direct materials $40 $ 24 Direct labor 37 30 Variable manufacturing overheadi 24 22 Traceable fixed manufacturing overhead Variable selling expenses 32 35 29 25 Common fixed expenses 32 27 $194 5163 Total cost per unit 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 2. What is the company's total amount of common fixed expenses? $ 59