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

	Products
	A		B		C		D
Direct materials	$	19.90	$	15.20	$	20.80	$	23.20
Direct labor		12.20		8.70		10.50		7.40
Variable manufacturing overhead	$	1.60	$	2.10	$	2.00	$	2.10
Fixed manufacturing overhead		10.80		11.90		8.80		10.70
Unit product cost		44.50		37.90		42.10		43.40

Additional data concerning these products are listed below.

	Products
	A		B		C		D
Grinding minutes per unit		1.20		0.70		0.60		0.60
Selling price per unit	$	59.30	$	51.70	$	59.50	$	55.60
Variable selling cost per unit	$	3.60	$	1.50	$	2.20	$	3.60
Monthly demand in units		4,000		2,000		4,000		2,000

The grinding machines are potentially the constraint in the production facility. A total of 9,800 minutes are available per month on these machines.

Direct labor is a variable cost in this company.

Which product makes the LEAST profitable use of the grinding machines?