Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Products A B D $15.10 $11.00 $11.80 $11.40 20.20 28.20 34.40 41.20 5.10 3.50 3.40 4.00 27.30 35.60 27.40 38.00 $67.70 $78.30 $77.00 $94.60 Additional data concerning these products are listed below. Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Products A B D 4.60 6.10 5.10 4.20 $76.90 $94.30 $88.20 $105.00 $ 3.00 $ 2.00 $ 4.10 $ 2.40 4,800 4,800 3,800 2,800 The grinding machines are potentially the constraint in the production facility. A total of 54,400 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? Multiple Choice 19,480 O 54,400 O 60.420 O 82.500 O