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

Products A B C D Direct materials $14.40 $10.30 $11.10 $10.70 Direct labor 19.50 27.50 33.70 40.50 Variable manufacturing overhead 4.40 2.80 2.70 3.30 Fixed manufacturing overhead 26.60 34.90 26.70 37.30 Unit product cost $64.90 $75.50 $74.20 $91.80

Additional data concerning these products are listed below.

Products A B C D Grinding minutes per unit 3.90 5.40 4.40 3.50 Selling price per unit $76.20 $93.60 $87.50 $104.30 Variable selling cost per unit $ 2.30 $ 1.30 $ 3.40 $ 1.70 Monthly demand in units 4,100 4,100 3,100 2,100

The grinding machines are potentially the constraint in the production facility. A total of 53,700 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?

53,700

59,120

43,130

13,740