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

	Products
	A	B	C	D
Direct materials	$15.90	$19.80	$12.80	$15.50
Direct labor	17.90	21.30	15.70	9.70
Variable manufacturing overhead	4.70	5.90	8.40	5.40
Fixed manufacturing overhead	27.80	14.70	14.80	16.80
Unit product cost	$66.30	$61.70	$51.70	$47.40

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.15	1.25	0.85	0.45
Selling price per unit	$80.20	$72.60	$69.40	$64.10
Variable selling cost per unit	$2.90	$3.40	$3.10	$3.80
Monthly demand in units	3,300	2,300	2,300	4,300.00

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 B

Product A

Product C

Product D