A company makes four products in a single facility. These products have the following unit product costs Products A Direct materials 15 $ 11 25 $ S 15 95 55 Direct labor 20 26 34 41 35 35 55 35 Variable manufacturing 52 overhead 3.5 4.1 5 5 Fixed manufacturing overhead 27 35 22 38. 45 75 55 15 Unit product cost $ 68 78 77. $ 30 95 90 60 20 $ Additional data concerning these products are listed below Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units 5 Products B 5.3 0 94. $ 45 2.1 5 438 0 3.8 0 77 $ 05 3.1 S 438 0 4,3 0 88 35 42 5 338 0 D 3.4 0 105 .15 25 $ 5 238 0 $ $ 5 The grinding machines are the constraint in the production facility. A total of 55,500 minutes is available per month on these machines Direct labor is a variable cost in this company Which product makes the LEAST profitable use of the grinding machines? Product D Product B Product A Product