Fitness Gym, Inc., produces two basic types of weight-lifting equipment, Model 9 and Model 14. Pertinent data are as follows: B (Click the icon to view the data.) The weight-lifting craze suggests that Fitness Gym 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. Before determining which products to produce, let's calculate the contribution margin per unit and the contribution margin per machine hour for each machine. (Enter the amounts to the nearest cent.) Model 9 Model 14 = Contribution margin per unit + = Contribution margin per machine hour Fitness Gym, Inc. should produce: O A. Model 9, since this model results in the higher operating income per unit. O B. Model 14, since this model results in the higher contribution margin per machine hour. C. Both Model 9 and Model 14 since both models provide positive contribution margins. OD. Model 9, since this model results in the higher contribution margin per unit. Data Table A B 1 Per Unit 2 Model 9 Model 14 $ 110.00 $ 115.00 3 Selling price 4 Costs 5 25.00 10.00 Direct material Variable direct manufacturing labor 6 12.00 27.00 7 24.00 12.00 8 Variable manufacturing overhead Fixed manufacturing overhead* Marketing (all variable) 4.00 2.00 9 17.00 8.00 10 Total costs 82.00 59.00 28.00 $ 56.00 11 Operating income $ 12 Allocated on the basis of machine-hours Print Done