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

Products c D 1. 60 Additional data concerning these products are listed below. $19.90 $15.20 $2.80 $23.20 Direct materials Direct labor 12.20 8. 70 le. SO Variable manufacturing overhead Fixed manufacturing overhead le.80 11. 90 8.80 le. 70 $44. so $37.90 $42.10 $43.40 Unit product cost 2.10 Products Grinding minutes per unit Selling price per unit Variable selling cost per Monthly demand in units unit 1.20 $59.30 $ 3.60 4, ooo e. 70 $51.70 $ 1.50 c e. 60 $59. so $ 2.20 4, ooo 7.40 2.10 D e. 60 $55.60 $ 3.60