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Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $

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

Products
A B C D
Direct materials $ 15.00 $ 10.90 $ 11.70 $ 11.30
Direct labor 20.10 28.10 34.30 41.10
Variable manufacturing overhead 5.00 3.40 3.30 3.90
Fixed manufacturing overhead 27.20 35.50 27.30 37.90
Unit product cost $ 67.30 $ 77.90 $ 76.60 $ 94.20

Additional data concerning these products are listed below.

Products
A B C D
Grinding minutes per unit 4.50 6.00 5.00 4.10
Selling price per unit $ 76.80 $ 94.20 $ 88.10 $ 104.90
Variable selling cost per unit $ 2.90 $ 1.90 $ 4.00 $ 2.30
Monthly demand in units 4,700 4,700 3,700 2,700

The grinding machines are potentially the constraint in the production facility. A total of 54,300 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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