Data table A B 1 2 3 Selling price Per Unit C Model 9 Model 14 $ 95.00 $ 110.00 - unit and the contribution margin per machine hour for each machine. (Reduce the fixed the contribution margin per machine hour. Example: 8:4 would be 2:1. Enter the amounts to the Requirements 4 Costs 5 Direct material 27.00 20.00 Which product should the company produce? Briefly explain your answer. Variable direct manufacturing 6 labor 12.00 23.00 7 Variable manufacturing overhead 24.00 12.00 8 Fixed manufacturing overhead* 11.00 5.50 Print Done 9 Marketing (all variable) 19.00 6.00 10 Total costs 93.00 66.50 our. 11 Operating income 12 *Allocated on the basis of machine-hours $ 2.00 $ 43.50 hs. Print Done - Body Time, Inc., produces two basic types of weight-lifting equipment, Model 9 and Model 14. Pertinent data are as follows: (Click the icon to view the data.) The weight-lifting craze suggests that Body Time 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. (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.) Contribution margin per unit Model 9 Model 14 = Contribution margin per machine hour Body Time, Inc. should produce: O O O O A. Model 9, since this model results in the higher operating income per unit. B. Model 9, since this model results in the higher contribution margin per unit. C. Model 14, since this model results in the higher contribution margin per machine hour. D. Both Model 9 and Model 14 since both models provide positive contribution margins