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

	Products
	A	B	C	D
Direct materials	$14.80	$10.70	$11.50	$11.10
Direct labor	19.90	27.90	34.10	40.90
Variable manufacturing overhead	4.80	3.20	3.10	3.70
Fixed manufacturing overhead	27.00	35.30	27.10	37.70
Unit product cost	$66.50	$77.10	$75.80	$93.40

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	4.30	5.80	4.80	3.90
Selling price per unit	$76.60	$94.00	$87.90	$104.70
Variable selling cost per unit	$2.70	$1.70	$3.80	$2.10
Monthly demand in units	4,500	4,500	3,500	2,500

The grinding machines are potentially the constraint in the production facility. A total of 54,100 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?

72,000

52,650

16,900

54,100