Dug-in Units, officers and their application

[cjsiam]

According to 12.43 (Third Edition) and 12.43 (Fourth Edition), the assault defender chooses: either the Dug-In units use first fire and the other unit doesn't fire at all, or all three of the units fire and it is done simultaneously with the attackers.  The Leaders, of course, affect the combat whichever the defender chooses.  If only the two Dug-In units defend in an assault, all three may still conduct an assault of their own during their activation.

So this interpretation is that there will either be:
A) One First fire(using two units and officer)---then attacker fires all his units....
or
B) Only a simultaneous exchange with (defender using 3 units and officer) 

ok.....That nails it for me.....
I saw---and I think the others here also saw---that an interpretation of two defensive fires the Dug in units together--and then the NOT dug in units seperate.
This interpretation holds up and does not involve the "multiple application of officer"....