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Cane Company manufactures two products called Alpha and Beta that sell for $$150$ and $$110,$ respectively. Each product uses only one type of raw material that costs $$5$ per pound. The company has the capacity to annually produce $108,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

$\backslash$table$[[,$Alpha,Beta$],[$Direct materials,$$30,$$$15$