1.Brown Corporation makes four products in a single facility. These products have the following unit product costs:

	Products
	A	B	C	D
Direct materials	$16.10	$20.00	$13.00	$15.70
Direct labor	18.10	21.50	15.90	9.90
Variable manufacturing overhead	4.90	6.10	8.60	5.60
Fixed manufacturing overhead	28.00	14.90	15.00	17.00
Unit product cost	$67.10	$62.50	$52.50	$48.20

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.25	1.35	0.95	0.55
Selling price per unit	$81.20	$73.60	$70.40	$65.10
Variable selling cost per unit	$3.10	$3.60	$3.30	$4.00
Monthly demand in units	3,500	2,500	2,500	4,500.00

The grinding machines are potentially the constraint in the production facility. A total of 10,500 minutes are available per month on these machines. Direct labor is a variable cost in this company.

Which product makes the MOST profitable use of the grinding machines?

Product B

Product A

Product C

Product D