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

	Products
	A	B	C	D
Direct materials	$13.20	$9.10	$9.90	$9.50
Direct labor	18.30	26.30	32.50	39.30
Variable manufacturing overhead	3.20	1.60	1.50	2.10
Fixed manufacturing overhead	25.40	33.70	25.50	36.10
Unit product cost	$60.10	$70.70	$69.40	$87.00

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.70	3.40	3.20	2.30
Selling price per unit	$75.00	$92.40	$86.30	$103.10
Variable selling cost per unit	$1.10	$.10	$2.20	$.50
Monthly demand in units	2,900	2,900	1,900	2,100

The grinding machines are potentially the constraint in the production facility. A total of 52,600 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?

	52,600
	28,600
	20,770
	6,180