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

	Products
	A		B		C		D
Direct materials	$	13.80	$	9.70	$	10.50	$	10.10
Direct labor		18.90		26.90		33.10		39.90
Variable manufacturing overhead		3.80		2.20		2.10		2.70
Fixed manufacturing overhead		26.00		34.30		26.10		36.70
Unit product cost	$	62.50	$	73.10	$	71.80	$	89.40

Additional data concerning these products are listed below.

	Products
	A		B		C		D
Grinding minutes per unit		3.30		4.60		3.80		2.90
Selling price per unit	$	75.60	$	93.00	$	86.90	$	103.70
Variable selling cost per unit	$	1.70	$	0.70	$	2.80	$	1.10
Monthly demand in units		3,500		3,500		2,500		2,700

The grinding machines are potentially the constraint in the production facility. A total of 53,200 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

44,980

33,430

9,600

53,200