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A is corrent. The requirement is to calculate the lowest price Rodder should accept for the component.  A is corrent because the lowest price would have to cover the company’s opportunity cost of $5,000. This would require a contribution margin of $5 per product ($5,000 ÷ 1000 units).  Since variable cost of each unit is $9 (Direct labor + Direct materials + Variable overhead), the sales price would have to be $14 ($9 + $5).
B is incorrect because $9 per unit would only cover the variable manufacturing costs.
C is incorrect because it does not result from appropriate calculations.
D is incorrect because it does not result from appropriate calculations.