Planet Fit, Inc., produces two basic types of weight-lifting equipment, Model 9 and Model 14. Pertinent data are as follows:

Data table

	A	B	C
1		Per Unit
2		Model 9	Model 14
3	Selling price	$110.00	$100.00
4	Costs
5	Direct material	29.00	15.00
6	Variable direct manufacturing labor	17.00	26.00
7	Variable manufacturing overhead	21.00	10.50
8	Fixed manufacturing overhead*	8.00	4.00
9	Marketing (all variable)	19.00	13.00
10	Total costs	94.00	68.50
11	Operating income	$16.00	$31.50
12	*Allocated on the basis of machine-hours

The weight-lifting craze suggests that Planet Fit 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.

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.)

		Model 9	Model 14
	Selling price per unit	$?	$?
-	Variable costs per unit	?	?
=	Contribution margin per unit	$?	$?
	Relative use of machine-hours per unit of product	?	?
=	Contribution margin per machine hour	$?	$?