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

$\backslash$table$[[,$Products,,,,$],[$Direct materials,A$,$D$,$D$],[$Direct labor,$$14\mathrm{.}60,$$$10\mathrm{.}50,$$$11\mathrm{.}30,$$$10\mathrm{.}90,,,,,],[$Variable manufacturing overhead,$19\mathrm{.}70,27\mathrm{.}70,33\mathrm{.}90,40\mathrm{.}70,,,,,],[$Fixed manufacturing overhead,$4\mathrm{.}60,3\mathrm{.}00,2\mathrm{.}90,3\mathrm{.}50,,,,,],[$Unit product cost,$26\mathrm{.}80,35\mathrm{.}10,26\mathrm{.}90,37\mathrm{.}50,,,,,]]$

Additional data concerning these products are listed below.

$\backslash$table$[[,$Products$],[,$A$,$B$,$C$,$D$],[$Grinding minutes per unit,$4\mathrm{.}10,5\mathrm{.}60,4\mathrm{.}60,3\mathrm{.}70],[$Selling price per unit,$$76\mathrm{.}40,$$$93\mathrm{.}80,$$$87\mathrm{.}70,$$$104\mathrm{.}50$