Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Additional data concerning these products are listed below. Products A $ 19.90 B $ 15.20 C 12.20 8.70 $ 20.80 10.50 D $ 23.20 7.40 1.60 2.10 2.00 2.10 10.80 11.90 8.80 10.70 $ 43.40 $ 44.50 $ 37.90 $ 42.10 Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Products A 1.20 $ 59.30 $ 51.70 $ 3.60 $ 1.50 4,000 2,000 B C 0.70 0.60 $ 59.50 $ 2.20 4,000 D 0.60 $ 55.60 $ 3.60 2,000 The grinding machines are potentially the constraint in the production facility. A total of 9,000 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? (Round your intermediate calculations to 2 decimal places.)