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

	Products
	A	B	C	D
Direct materials	$14.50	$10.40	$11.20	$10.80
Direct labor	19.60	27.60	33.80	40.60
Variable manufacturing overhead	4.50	2.90	2.80	3.40
Fixed manufacturing overhead	26.70	35.00	26.80	37.40
Unit product cost	$65.30	$75.90	$74.60	$92.20

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	4.00	5.50	4.50	3.60
Selling price per unit	$76.30	$93.70	$87.60	$104.40
Variable selling cost per unit	$2.40	$1.40	$3.50	$1.80
Monthly demand in units	4,200	4,200	3,200	2,200

The grinding machines are potentially the constraint in the production facility. A total of 53,800 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?

62,220

14,500

45,420

53,800