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

	Products
	A	B	C	D
Direct materials	$17.30	$21.20	$14.20	$16.90
Direct labor	19.30	22.70	17.10	11.10
Variable manufacturing overhead	6.10	7.30	9.80	6.80
Fixed manufacturing overhead	29.20	16.10	16.20	18.20
Unit product cost	$71.90	$67.30	$57.30	$53.00

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.30	1.35	0.90	1.20
Selling price per unit	$87.20	$79.60	$76.40	$71.10
Variable selling cost per unit	$3.05	$3.75	$4.50	$5.20
Monthly demand in units	4,700	3,700	3,700	5,700.00

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