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Cane Company manufactures two products called Alpha and Beta that sell for $165 and $130, respectively. Each product uses onl11. How many pounds of raw material are needed to make one unit of Alpha and one unit of Beta? Alpha Beta Pounds of raw mater12. What contribution margin per pound of raw material is earned by Alpha and Beta? (Round your answers to 2 decimal places.)

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Answer #1
Alpha Beta
Pounds of raw material per unit 5 3
Alpha Beta
Direct Material per unit ($) $                  40.00 $                  24.00
Raw material rate per pound ($) $                     8.00 $                     8.00
Pounds of raw material per unit 5 3
Alpha Beta
Contribution margin per POUND $                  12.00 $                  16.67
Alpha Beta
Sales price $                165.00 $                130.00
Variable cost per unit:
Direct material $                  40.00 $                  24.00
Direct labor $                  29.00 $                  25.00
manufacturing overhead $                  15.00 $                  14.00
Selling expense $                  21.00 $                  17.00
Total variable cost $                105.00 $                  80.00
Contribution margin per unit $                  60.00 $                  50.00
Pounds of raw material per unit 5 3
Contribution margin per POUND $                  12.00 $                  16.67
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