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

	Products
	A	B	C	D
Direct materials	$14.30	$10.20	$11.00	$10.60
Direct labor	19.40	27.40	33.60	40.40
Variable manufacturing overhead	4.30	2.70	2.60	3.20
Fixed manufacturing overhead	26.50	34.80	26.60	37.20
Unit product cost	$64.50	$75.10	$73.80	$91.40

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	3.80	5.30	4.30	3.40
Selling price per unit	$76.10	$93.50	$87.40	$104.20
Variable selling cost per unit	$2.20	$1.20	$3.30	$1.60
Monthly demand in units	4,000	4,000	3,000	2,000

The grinding machines are potentially the constraint in the production facility. A total of 53,600 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?

Which below is the correct answer?

40,900 13,000 56,100 53,600