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UNIT COSTSOJased on production of 100,000 units of each product). ALPHA BETA DIRECT MATERIAL $24 $18 DIRECT LABOR 20 16 VARIABLE OVERHEAD 6 VARIABLE SALES 6 TRACEABLE FIXED 10 COMMON FIXED COST 12 _ ADDITIONAL INFORMATION _ SELLING PRICE PER UNIT $120 $80 MATERIAL COST PER POUND 6 6