Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $ 17.50 $ 21.40 $ 14.40 $ 17.10 Direct labor 19.50 22.90 17.30 11.30 Variable manufacturing overhead 6.30 7.50 10.00 7.00 Fixed manufacturing overhead 29.40 16.30 16.40 18.40 Unit product cost $ 72.70 $ 68.10 $ 58.10 $ 53.80 Additional data concerning these products are listed below. Products A B C D Grinding minutes per unit 2.40 1.45 1.00 1.30 Selling price per unit $ 88.20 $ 80.60 $ 77.40 $ 72.10 Variable selling cost per unit $ 3.25 $ 3.95 $ 4.70 $ 5.40 Monthly demand in units 4,900 3,900 3,900 5,900 The grinding machines are potentially the constraint in the production facility. A total of 10,500 minutes are available per month on these machines. Direct labor is a variable cost in this company.

Which product makes the MOST profitable use of the grinding machines? (Round your intermediate calculations to 2 decimal places.)