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

	Products
	A		B		C		D
Direct materials	$	16.10	$	20.00	$	13.00	$	15.70
Direct labor		18.10		21.50		15.90		9.90
Variable manufacturing overhead		4.90		6.10		8.60		5.60
Fixed manufacturing overhead		28.00		14.90		15.00		17.00
Unit product cost	$	67.10	$	62.50	$	52.50	$	48.20

Additional data concerning these products are listed below.

	Products
	A		B		C		D
Grinding minutes per unit		2.25		1.35		0.95		0.55
Selling price per unit	$	81.20	$	73.60	$	70.40	$	65.10
Variable selling cost per unit	$	3.10	$	3.60	$	3.30	$	4.00
Monthly demand in units	3,500		2,500		2,500		4,500

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.)