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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 $15.00

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

Products

A B C D
Direct materials $15.00 $10.90 $11.70 $11.30
Direct labor 20.10 28.10 34.30 41.10
Variable manufacturing overhead 5.00 3.40 3.30 3.90
Fixed manufacturing overhead

27.20

35.50

27.30

37.90

Unit product cost

$67.30

$77.90

$76.60

$94.20

Additional data concerning these products are listed below.

Products

A B C D
Grinding minutes per unit 4.50 6.00 5.00 4.10
Selling price per unit $76.80 $94.20 $88.10 $104.90
Variable selling cost per unit $2.90 $1.90 $4.00 $2.30
Monthly demand in units 4,700 4,700 3,700 2,700

The grinding machines are potentially the constraint in the production facility. A total of 54,300 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?

54,30018,60057,77078,920

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