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. $ 17.30 $ 21.20 Products A B C $ 14.20 D $ 16.90 19.30 22.70 17.10 11.10 6.10 7.30 9.80 6.80 18.20 29.20 16.10 16.20 $ 71.90 $ 67.30 $ 57.30 $ 53.00 Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Products A 2.30 $ 87.20 B C D 1.35 $ 79.60 0.90 $ 76.40 1.20 $ 71.10 $ 3.05 4,700 $ 3.75 $ 4.50 3,700 3,700 $ 5.20 5,700 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.)