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The Foundational 1 5 ( Algo ) [ LO 1 1 - 2 , LO 1 1 - 3 , LO 1 1 - 4

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The Foundational 15(Algo)[LO11-2, LO11-3, LO11-4, LO11-5, LO11-6]
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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:
\table[[Direct materials,Alpha,Beta],[Direct labor,$30,$18
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