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 $15.00 $10.90 $11.70 $11.30 20.10 28.10 34.30 41.10 5.00 3.40 3.30 3.90 27.20 35.50 27.30 37.90 $67.30 $77.90 $76.60 $94.20 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 C D 4.50 6.00 5.00 4.10 $76.80 $94.20 $88.10 $104.90 $ 2.90 $ 1.90 $ 4.00 $ 2.30 4,700 4,700 3,700 2,700 The grinding machines are potentially the constraint in the production facility. A total of 54,300 minutes are available per month on these machines. Direct labor is a variable cost in this company. How many minutes of grinding machine time would be required to satisfy demand for all four products? Multiple Choice 78,920 18,600 54,300 57770