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

	Products
	A	B	C	D
Direct materials	$15.60	$19.50	$12.50	$15.20
Direct labor	17.60	21.00	15.40	9.40
Variable manufacturing overhead	4.40	5.60	8.10	5.10
Fixed manufacturing overhead	27.50	14.40	14.50	16.50
Unit product cost	$65.10	$60.50	$50.50	$46.20

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.00	1.10	0.70	0.30
Selling price per unit	$78.70	$71.10	$67.90	$62.60
Variable selling cost per unit	$ 2.60	$ 3.10	$ 2.80	$ 3.50
Monthly demand in units	3,000	2,000	2,000	4,000

The grinding machines are potentially the constraint in the production facility. A total of 10,500 minutes are available per month on these machines. Direct labor is a variable cost in this company. Which product makes the LEAST profitable use of the grinding machines?

Product A

Product B

Product C

Product D