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

	Products
	A				B				C				D
Direct materials	$	15.25			$	11.15			$	11.95			$	11.55
Direct labor		20.35				28.35				34.55				41.35
Variable manufacturing overhead		5.25				3.65				3.55				4.15
Fixed manufacturing overhead		27.45				35.75				27.55				38.15
Unit product cost	$	68.30			$	78.90			$	77.60			$	95.20

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	$	77.05			$	94.45			$	88.35			$	105.15
Variable selling cost per unit	$	3.15			$	2.15			$	4.25			$	2.55
Monthly demand in units		4,380				4,380				3,380				2,380

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 MOST profitable use of the grinding machines?