2. Fitness World, Inc., produces two basic types of weight-lifting equipment, Model 9 and Model 14 . Pertinent data are as follows: 1 (Click the icon to view the data.) The weight-lifting craze suggests that Fitness World can sell enough of either Model 9 or Model 14 to keep the plant operating at full capacity. Both products are processed through the same production departments. Read the requirements 2 Before determining which products to produce, let's calculate the contribution margin per unit and the contribution margin per machine hour for each machine. (Reduce the fixed manufacturing overhead to the lowest possible ratio of machine hours in order to calculate the contribution margin per machine hour. Example: 8:4 would be 2:1. Enter the amounts to the nearest cent.) Fitness World, Inc. should produce: A. Both Model 9 and Model 14 since both models provide positive contribution margins. B. Model 14, since this model results in the higher operating income per unit. C. Model 9 , since this model results in the higher contribution margin per machine hour. D. Model 14 , since this model results in the higher contribution margin per unit. Total cost per unit Fixed costs per unit Variable costs per unit Relative use of machine-hours per unit of product Selling price per unit Total cost per unit Fixed costs per unit Variable costs per unit Relative use of machine-hours per unit of product Selling price per unit Total cost per unit Fixed costs per unit Variable costs per unit Relative use of machine-hours per unit of product