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Brown Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed

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Brown Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $14.70 19.80 4.70 26.90 $66.10 Products BCD $10.60 $11.40 $11.00 27.80 34.00 40.80 3.10 3.00 3.60 35.20 2700 37.60 $76.70 $75.40 $93.00 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 A 4.20 $76.50 $ 260 4,400 Products B C 570 470 $93.90 $87.80 $160 $ 3.70 4,400 3,400 D 3.80 $104.60 $2.00 2,400 The grinding machines are potentially the constraint in the production facility. A total of 54.000 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? O 54,000 O 16,080 50,180 O 68,660

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