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

$\backslash$table$[[,$Products$],[,$A$,$B$,$C$,$D$,],[$Direct materials,$$15\mathrm{.}00,$$$10\mathrm{.}90,$$$11\mathrm{.}70,$$$11\mathrm{.}30,],[$Direct labor,$20\mathrm{.}10,28\mathrm{.}10,34\mathrm{.}30,41\mathrm{.}10,],[$Variable manufacturing overhead,$5\mathrm{.}00,3\mathrm{.}40,3\mathrm{.}30,3\mathrm{.}90,],[$Fixed manufacturing overhead,$27\mathrm{.}20,35\mathrm{.}50,27\mathrm{.}30,37\mathrm{.}90,],[$Unit product cost,$$67\mathrm{.}30,$$$77\mathrm{.}90,$$$76\mathrm{.}60,$$$94\mathrm{.}20,]]$

Additional data concerning these products are listed below.

$\backslash$table$[[,$Products$],[,$A$,$B$,$C$,$D$],[$Grinding minutes per unit,$4\mathrm{.}50,6\mathrm{.}00,5\mathrm{.}00,4\mathrm{.}10],[$Selling price per unit,$$76\mathrm{.}80,$$$94\mathrm{.}20,$$$88\mathrm{.}10,$$$104\mathrm{.}90$