2.74, 18.26 is not the answer!

IThe following information applies to the questions displayed below] Cane Company manufactures two products called Alpha and Beta that sell for $175 and $135, respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 117,000 units of each product. Its unit costs for each product at this level of activity are given below: Alpha Beta Direct materials 40 15 30 Direct labor 30 Variable manufacturing overhead 18 16 26 29 Traceable fixed manufacturing overhead Variable selling expenses 23 19 26 Common fixed expenses $163 $130 Total cost per unit The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are deemed unavoidable and have been allocated to products based on sales dollars