IThe following information applies to the questions displayed below Cane Company manufactures two products called Alpha and Beta that sell for $130 and $90, respectively Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 102,000 units of each product. Its unit costs for each product at this level of activity are given below: Alpha Beta $25 10 Direct materials Direct labor 22 21 Variable manufacturing overhead 17 18 20 Traceable fixed manufacturing overhead Variable selling expenses 14 10 Common fixed expenses 17 12 $113 $80 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