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

	Products
	A		B		C		D
Direct materials	$	15.70	$	19.60	$	12.60	$	15.30
Direct labor		17.70		21.10		15.50		9.50
Variable manufacturing overhead		4.50		5.70		8.20		5.20
Fixed manufacturing overhead		27.60		14.50		14.60		16.60
Unit product cost	$	65.50	$	60.90	$	50.90	$	46.60

Additional data concerning these products are listed below.

	Products
	A		B		C		D
Grinding minutes per unit		2.05		1.15		0.75		0.35
Selling price per unit	$	79.20	$	71.60	$	68.40	$	63.10
Variable selling cost per unit	$	2.70	$	3.20	$	2.90	$	3.60
Monthly demand in units	3,100		2,100		2,100		4,100

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.)