Required information [The following information applies to the questions displayed below) ne Company manufactures two products called Alpha and Beta that sell for $140 and $100, respectively Each product only one type of raw material that costs $8 per pound. The company has the capacity to annually p units of each product. Its average cost per unit for each product at this level of activity are given below Direct materials Direct labor Variable manufacturing overhead Traceable fixed manufacturing overhead Variable selling expenses 32 24 10 20 16 19 $16 19 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. 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