Brown Company makes four products in a single facility. These products have the following unit product costs: D $15.60 17.60 4.40 Product B C $19.50 $12.50 21.00 15.40 5.60 8.10 $15.20 9.40 5.10 Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Unit product cost 2750 14.40 14.50 16.50 $65.10 $60.50 $50.50 $46,20 Additional data concerning these products are listed below Product B 1101 A 2001 D 701 Grindin minutes nerlinit 031