Bacon Company makes four products in a single facility. These products have the following unit product costs:

ProductsABCDDirect materials$14.30$10.20$11.00$10.60Direct labor19.4027.4033.6040.40Variable manufacturing overhead4.302.702.603.20Fixed manufacturing overhead26.5034.8026.6037.20Unit product cost$64.50$75.10$73.80$91.40

Additional data concerning these products are listed below.

Products A B C D

Grinding minutes per unit 3.80 5.30 4.30 3.40

Selling price per unit $76.10 $93.50 $87.40 $104.20

Variable selling cost per unit $2.20 $1.20 $3.30 $1.60

Monthly demand in units 4,000 4,000 3,000 2,000

The grinding machines are the constraint in the production facility. A total of 53,600 minutes is available per month on these machines.

Direct labor is a variable cost in this company.

Which product makes theLEASTprofitable use of the grinding machines?