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

Products

A B C D

Direct materials $ $19\mathrm{.}90$ $ $15\mathrm{.}20$ $ $20\mathrm{.}80$ $ $23\mathrm{.}20$

Direct labor $12\mathrm{.}208\mathrm{.}7010\mathrm{.}507\mathrm{.}40$

Variable manufacturing overhead $1\mathrm{.}602\mathrm{.}102\mathrm{.}002\mathrm{.}10$

Fixed manufacturing overhead $10\mathrm{.}8011\mathrm{.}908\mathrm{.}8010\mathrm{.}70$

Unit product cost $ $44\mathrm{.}50$ $ $37\mathrm{.}90$ $ $42\mathrm{.}10$ $ $43\mathrm{.}40$

Additional data concerning these products are listed below.

Products

A B C D

Grinding minutes per unit $1\mathrm{.}200\mathrm{.}700\mathrm{.}600\mathrm{.}60$

Selling price per unit $ $59\mathrm{.}30$ $ $51\mathrm{.}70$ $ $59\mathrm{.}50$ $ $55\mathrm{.}60$

Variable selling cost per unit $ $3\mathrm{.}60$ $ $1\mathrm{.}50$ $ $2\mathrm{.}20$ $ $3\mathrm{.}60$

Monthly demand in units $4,0002,0004,0002,000$

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