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 B C $ 14.30 $ 10.20 $ 11.00 D $ 10.60 19.40 27.40 33.60 40.40 4.30 26.50 2.70 34.80 2.60 26.60 3.20 37.20 $ 64.50 $ 75.10 $ 73.80 $ 91.40 Products Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units A 3.80 8 C D $ 76.10 5.30 $ 93.50 $ 2.20 4,000 $ 1.20 4,000 4.30 $ 87.40 $ 3.30 3,000 3.40 $ 104.20 $1.60 2,000 The grinding machines are potentially the constraint in the production facility. A total of 53,600 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?