Bruce Corporation makes four products in a single facility. These products have the following unit product costs: Products A B C D Direct materials $ 14.00 $ 9.90 $ 10.70 $ 10.30 Direct labor 19.10 27.10 33.30 40.10 Variable manufacturing overhead 4.00 2.40 2.30 2.90 Fixed manufacturing overhead 26.20 34.50 26.30 36.90 Unit product cost $ 63.30 $ 73.90 $ 72.60 $ 90.20 Additional data concerning these products are listed below. Products A B C D Grinding minutes per unit 3.50 5.00 4.00 3.10 Selling price per unit $ 75.80 $ 93.20 $ 87.10 $ 103.90 Variable selling cost per unit $ 1.90 $ 0.90 $ 3.00 $ 1.30 Monthly demand in units 3,700 3,700 2,700 2,900 The grinding machines are potentially the constraint in the production facility. A total of 5