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 C D $16.30 $20.20 $13.20 $15.90 18.30 21.70 16.10 10.10 5.10 6.30 8.80 5.80 28.20 15.10 15.20 17.20 67.90 63.30 53.30 49.00 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 2.35 1.45 1.05 0.65 $82.20 $74.60 $71.40 $66.10 $ 3.30 $ 3.80 $ 3.50 $ 4.20 3,700 2,700 2,700 4,700 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.) Multiple Choice Product B Product A Product C Product D