10Bruce Corporation makes four products in a single facility. These products have the following unit product costs:ProductsABCDDirect materials$ 15.80$ 19.70 $ 12.70 $ 15.408 00:59:10Direct labor17.8021. 2015. 609.60Variable manufacturing overhead4. 605. 808. 305.30Fixed manufacturing overhead27.7014.6014.7016.70Unit product cost$ 65.90 $ 61.30$ 51.30$ 47.00Additional data concerning these products are listed below.ProductsABCDGrinding minutes per unit2. 101. 200. 800. 40Selling price per unit$ 79.70$ 72. 10$ 68.90$ 63.60Variable selling cost per unit$ 2.80$ 3.30$ 3. 00$ 3.70Monthly demand in units3, 2002, 2002, 2004, 200The grinding machines are potentially the constraint in the production facility. A total of 10,500 minutes are availableper month on these machines.Direct labor is a variable cost in this company.Which product makes the MOST profitable use of the grinding machines? (Round your intermediate calculations to 2decimal places.)