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

	Products
	A				B				C				D
Direct materials	$	14.85			$	10.75			$	11.55			$	11.15
Direct labor		19.95				27.95				34.15				40.95
Variable manufacturing overhead		4.85				3.25				3.15				3.75
Fixed manufacturing overhead		27.05				35.35				27.15				37.75
Unit product cost	$	66.70			$	77.30			$	76.00			$	93.60

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	$	76.65			$	94.05			$	87.95			$	104.75
Variable selling cost per unit	$	2.75			$	1.75			$	3.85			$	2.15
Monthly demand in units		4,220				4,220				3,220				2,220

The grinding machines are the constraint in the production facility. A total of 54,700 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?