Bruce Corporation makes four products in a single facility. These products have the following unit product costs:

	Products
	A	B	C	D
Direct materials	$ 15.80	$ 19.70	$ 12.70	$ 15.40
Direct labor	17.80	21.20	15.60	9.60
Variable manufacturing overhead	4.60	5.80	8.30	5.30
Fixed manufacturing overhead	27.70	14.60	14.70	16.70
Unit product cost	$ 65.90	$ 61.30	$ 51.30	$ 47.00

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	2.10	1.20	0.80	0.40
Selling price per unit	$ 79.70	$ 72.10	$ 68.90	$ 63.60
Variable selling cost per unit	$ 2.80	$ 3.30	$ 3.00	$ 3.70
Monthly demand in units	3,200	2,200	2,200	4,200

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.)