Intelligent Components manufactures component parts and subassemblies for laptops. The company's research and development (R&D) and market research teams have been working on the introduction of a new optical drive for Dell-compatible laptops for some time. R&D created several alternative designs for the optical drives. Of those, three were approved for development into prototypes, but only one will be manufactured and sold. Intelligent Components' engineering and accounting staffs have developed these per-unit variable cost estimates for each of the three optical drive designs. Model A Model B Model C Direct materials $ 150 $ 100 $ 114 Direct labor $ 40 $ 50 $ 48 Variable overhead (computed as 250% of direct labor) $ 100 $ 125 $ 120 Marketing $ 140 $ 140 $ 140 Total $ 430 $ 415 $ 422 Market research estimates that the total market for optical drives (expressed in terms of sales dollars) is $50,000,000, and that selling prices should be $560 for Model A, $540 for Model B, and $552 for Model C. R&D estimates that fixed costs will be $3,500,000 regardless of the model chosen. Which model should Intelligent Components manufacture and sell, and why? O Model C, because it will break even fastest. O Model A, because it has the highest contribution margin per unit. O Model B, because it has the lowest variable costs per unit. O Model C, because it has the highest contribution margin given the demand constraint. O Model A, because it has the highest price per unit. O Model B, because the highest number of units can be sold