$12-28$ Selection of most profitable product. Planet Fit, Inc., produces two basic types of weight$-$lifting equipment, Model $9$ and Model $14.$ Pertinent data are as follows:

Per Unit

Model $9$

Model $14$

Selling price

$$125\mathrm{.}00$

$$65\mathrm{.}00$

Costs

$$Direct material

$22\mathrm{.}00$

$20\mathrm{.}00$

$$Variable direct manufacturing labor

$12\mathrm{.}00$

$10\mathrm{.}00$

$$Variable manufacturing overhead

$21\mathrm{.}00$

$10\mathrm{.}50$

$$Fixed manufacturing overhead$*$

$8\mathrm{.}00$

$4\mathrm{.}00$

$$Marketing $($all variable$)$

$11\mathrm{.}00$

$7\mathrm{.}00$

$$Total costs

$74\mathrm{.}00$

$51\mathrm{.}50$

Operating income

$$51\mathrm{.}00$

$$13\mathrm{.}50$

$*$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.

Which product should the company produce? Briefly explain your answer.