Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Direct labor Direct materials Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Products A B C D $19.90 $15.20 $20.80 $23.20 12.20 8.70 10.50 7.40 $ 1.60 $ 2.10 $ 2.00 $ 2.10 10.80 11.90 8.80 10.70 44.50 37.90 42.10 43.40 Additional data concerning these products are listed below. Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Products A 1.20 B C D 0.70 0.60 0.60 $59.30 $51.70 $59.50 $55.60 $ 3.60 $ 1.50 $ 2.20 $ 3.60 4,000 2,000 4,000 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.) Multiple Choice Product A Product B Product C Product D