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

	Products
	A	B	C	D
Direct materials	$ 15.50	$ 11.40	$ 12.20	$ 11.80
Direct labor	20.60	28.60	34.80	41.60
Variable manufacturing overhead	5.50	3.90	3.80	4.40
Fixed manufacturing overhead	27.70	36.00	27.80	38.40
Unit product cost	$ 69.30	$ 79.90	$ 78.60	$ 96.20

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	5.00	6.50	5.50	4.60
Selling price per unit	$ 77.30	$ 94.70	$ 88.60	$ 105.40
Variable selling cost per unit	$ 3.40	$ 2.40	$ 4.50	$ 2.80
Monthly demand in units	5,200	5,200	4,200	3,200

The grinding machines are potentially the constraint in the production facility. A total of 54,800 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?

Multiple Choice

97,620

71,620

54,800

23,200