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Broze Company makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $14.60

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

Products

A B C D
Direct materials $14.60 $10.50 $11.30 $10.90
Direct labor 19.70 27.70 33.90 40.70
Variable manufacturing overhead 4.60 3.00 2.90 3.50
Fixed manufacturing overhead

26.80

35.10

26.90

37.50

Unit product cost

$65.70

$76.30

$75.00

$92.60

Additional data concerning these products are listed below.

Products

A B C D
Grinding minutes per unit 4.10 5.60 4.60 3.70
Selling price per unit $76.40 $93.80 $87.70 $104.50
Variable selling cost per unit $2.50 $1.50 $3.60 $1.90
Monthly demand in units 4,300 4,300 3,300 2,300

The grinding machines are potentially the constraint in the production facility. A total of 53,900 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?

15,280

65,400

53,900

47,770

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