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ABCD Corporation makes the following products in one facility. Data concerning these products appear below: Direct materials.... Direct labor.... Variable manufacturing overhead.... Fixed manufacturing overhead.

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ABCD Corporation makes the following products in one facility. Data concerning these products appear below: Direct materials.... Direct labor.... Variable manufacturing overhead.... Fixed manufacturing overhead. Unit product cost....... $15.60 17.60 4.40 27.50 $65.10 Products C $19.50 $12.50 21.00 15.40 5.60 8.10 14.40 14.50 $60.50 $50.50 D $15.20 9.40 5.10 16.50 $46.20 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. 2.00 $78.70 $2.60 3,000 Products B C 1.10 0.70 $71.10 $67.90 $3.10 $2.80 2,000 2,000 0.30 $62.60 $3.50 4,000 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. How many minutes of grinding machine time would be required to satisfy demand for all four products? 10.500 10.800 10,700

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