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

$\backslash$table$[[,$Products$],[,$A$,$B$,$C$,$D$,],[$Direct materials,$$13\mathrm{.}00,$$$8\mathrm{.}90,$$$9\mathrm{.}70,$$$9\mathrm{.}30,],[$Direct labor,$18\mathrm{.}10,26\mathrm{.}10,32\mathrm{.}30,39\mathrm{.}10,],[$Variable manufacturing overhead,$3\mathrm{.}00,1\mathrm{.}40,1\mathrm{.}30,1\mathrm{.}90,],[$Fixed manufacturing overhead,$25\mathrm{.}20,33\mathrm{.}50,25\mathrm{.}30,35\mathrm{.}90,],[$Unit product cost,$$59\mathrm{.}30,$$$69\mathrm{.}90,$$$68\mathrm{.}60,$$$86\mathrm{.}20,]]$

Additional data concerning these products are listed below.

$\backslash$table$[[,$Products$],[$Grinding minutes per unit,A$,$B$,$C$,$D$],[,2\mathrm{.}50,3\mathrm{.}00,3\mathrm{.}00,2\mathrm{.}10],[$Selling price per unit,,,,$