Requlrecl lnformstlon [The following infomiation applies to the questions disbmyeo' below} Cane Company manufactures two products called Alpha and Beta that sell for $130 and $90. respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 102.000 units of each product. Its average cost per unit for each product at this level of activity are given below: Mplla Beta Direct materials 5 25 310 Direct lab-or 22 21 Ivariable manu-Facturing overhead 1? I Traceable -Fixed manufacturing overhead 13 20 variable selling expenses 14 1F} litanmon xed expenses 11" 12 Total cost per unit 5113 $50 ' The company considers its traceable xed manufacturing overhead to be avoidable. wl'iereas its common xed expenses are unavoidable and have been allocated to products based on sales dollars