Brown Company is considering adding a new product. The company has two cost options for making the product: Option $1$: expected variable cost $150$ per unit, expected annual fixed costs $168,000.$ Option $2$: expected variable cost $130$ per unit, expected annual fixed costs $200,000.$ Selling price is $750$ per unit. What would be your recomendation to brown co$.$ regarding a choice between the two cost options?