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

	Products
	A	B	C	D
Direct materials	$15.30	$11.20	$12.00	$11.60
Direct labor	20.40	28.40	34.60	41.40
Variable manufacturing overhead	5.30	3.70	3.60	4.20
Fixed manufacturing overhead	27.50	35.80	27.60	38.20
Unit product cost	$68.50	$79.10	$77.80	$95.40

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	4.80	6.30	5.30	4.40
Selling price per unit	$77.10	$94.50	$88.40	$105.20
Variable selling cost per unit	$3.20	$2.20	$4.30	$2.60
Monthly demand in units	5,000	5,000	4,000	3,000

The grinding machines are potentially the constraint in the production facility. A total of 54,600 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?

21,300

89,900

65,900

54,600