[The following Information applles to the questions displayed below 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 unit costs for each product at this level of activity are given below: Direct materials Direct labor Varlable manufacturing overhead Traceable fixed manufacturing overhead Variable selling expenses Common fixed expenses $30 23 $18 16 8 21 19 15 18 13 Total cost per unit $115 $87 The company considers its traceable fixed manufacturing overhead to be avoldable, whereas its common fixed expenses are deemed unavoldable and have been allocated to products based on sales dollars