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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 $13.00

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

Products

A B C D
Direct materials $13.00 $8.90 $9.70 $9.30
Direct labor 18.10 26.10 32.30 39.10
Variable manufacturing overhead 3.00 1.40 1.30 1.90
Fixed manufacturing overhead

25.20

33.50

25.30

35.90

Unit product cost

$59.30

$69.90

$68.60

$86.20

Additional data concerning these products are listed below.

Products

A B C D
Grinding minutes per unit 2.50 3.00 3.00 2.10
Selling price per unit $74.80 $92.20 $86.10 $102.90
Variable selling cost per unit $.90 $-.10 $2.00 $.30
Monthly demand in units 2,700 2,700 1,700 1,900

The grinding machines are potentially the constraint in the production facility. A total of 52,400 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?

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