$\backslash$table$[[,$A$,$B$,$C$],[1,,$Per Unit$],[2,,$Model $9,$Model $14],[3,$Selling price,$$,140\mathrm{.}00,$$$,115\mathrm{.}00],[4,$Costs,,$],[5,$Direct material,$22\mathrm{.}00,9\mathrm{.}00],[6,\backslash$table$[[$Variable direct manufacturing$],[$labor$]],19\mathrm{.}00,16\mathrm{.}00],[7,$Variable manufacturing overhead,$10\mathrm{.}00,5\mathrm{.}00],[8,$Fixed manufacturing overhead$*,12\mathrm{.}00,6\mathrm{.}00],[9,$Marketing $($all variable$),20\mathrm{.}00,6\mathrm{.}00],[10,$Total costs,$83\mathrm{.}00,42\mathrm{.}00],[11,$Operating income,$57\mathrm{.}00,73\mathrm{.}00]]$Exercise Planet$,$Inc$.,$ produces two basic types of$$ weight$-$lifting equipment, Model $9$ and Model $14.$ Pertinent data are as$$ follows: 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.$)$

The$$ weight$-$lifting craze suggests that Exercise Planet 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.