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

Products

A B C D

Direct materials $ $16\mathrm{.}40$ $ $20\mathrm{.}30$ $ $13\mathrm{.}30$ $ $16\mathrm{.}00$

Direct labor $18\mathrm{.}4021\mathrm{.}8016\mathrm{.}2010\mathrm{.}20$

Variable manufacturing overhead $5\mathrm{.}206\mathrm{.}408\mathrm{.}905\mathrm{.}90$

Fixed manufacturing overhead $28\mathrm{.}3015\mathrm{.}2015\mathrm{.}3017\mathrm{.}30$

Unit product cost $ $68\mathrm{.}30$ $ $63\mathrm{.}70$ $ $53\mathrm{.}70$ $ $49\mathrm{.}40$

Additional data concerning these products are listed below.

Products

A B C D

Grinding minutes per unit $2\mathrm{.}401\mathrm{.}501\mathrm{.}100\mathrm{.}70$

Selling price per unit $ $82\mathrm{.}70$ $ $75\mathrm{.}10$ $ $71\mathrm{.}90$ $ $66\mathrm{.}60$

Variable selling cost per unit $ $3\mathrm{.}40$ $ $3\mathrm{.}90$ $ $3\mathrm{.}60$ $ $4\mathrm{.}30$

Monthly demand in units $3,8002,8002,8004,800$

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.$)$