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Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $

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

Products
A B C D
Direct materials $ 14.90 $ 10.80 $ 11.60 $ 11.20
Direct labor 20.00 28.00 34.20 41.00
Variable manufacturing overhead 4.90 3.30 3.20 3.80
Fixed manufacturing overhead 27.10 35.40 27.20 37.80
Unit product cost $ 66.90 $ 77.50 $ 76.20 $ 93.80

Additional data concerning these products are listed below.

Products
A B C D
Grinding minutes per unit 4.40 5.90 4.90 4.00
Selling price per unit $ 76.70 $ 94.10 $ 88.00 $ 104.80
Variable selling cost per unit $ 2.80 $ 1.80 $ 3.90 $ 2.20
Monthly demand in units 4,600 4,600 3,600 2,600

The grinding machines are potentially the constraint in the production facility. A total of 54,200 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?

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