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

	Products
	A	B	C	D
Direct materials	$15.70	$19.60	$12.60	$15.30
Direct labor	17.70	21.10	15.50	9.50
Variable manufacturing overhead	4.50	5.70	8.20	5.20
Fixed manufacturing overhead	27.60	14.50	14.60	16.60
Unit product cost	$65.50	$60.90	$50.90	$46.60

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.05	1.15	0.75	0.35
Selling price per unit	$79.20	$71.60	$68.40	$63.10
Variable selling cost per unit	$2.70	$3.20	$2.90	$3.60
Monthly demand in units	3,100	2,100	2,100	4,100.00

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 MOST profitable use of the grinding machines?

Product A

Product B

Product C

Product D