A new company is trying to decide between products A and B as to which one should be produced. Product A is estimated to sell for $5 per unit, cost $3 per unit in variable costs, and require a total of $400,000 of fixed costs. Product B is estimated to sell for $5 per unit, cost $4.25 per unit in variable costs, and require a total of $250,000 in fixed costs. Which product would you recommend the company focus on? Why do you feel that way?