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

	Products
	A	B	C	D
Direct materials	$ 19.90	$ 15.20	$ 20.80	$ 23.20
Direct labor	12.20	8.70	10.50	7.40
Variable manufacturing overhead	1.60	2.10	2.00	2.10
Fixed manufacturing overhead	10.80	11.90	8.80	10.70
Unit product cost	$ 44.50	$ 37.90	$ 42.10	$ 43.40

Additional data concerning these products are listed below.

	Products
	A	B	C	D
Grinding minutes per unit	1.20	0.70	0.60	0.60
Selling price per unit	$ 59.30	$ 51.70	$ 59.50	$ 55.60
Variable selling cost per unit	$ 3.60	$ 1.50	$ 2.20	$ 3.60
Monthly demand in units	4,000	2,000	4,000	2,000

The grinding machines are potentially the constraint in the production facility. A total of 9,000 minutes are available per month on these machines.

Direct labor is a variable cost in this company.

Which product makes the LEAST profitable use of the grinding machines? (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

Product A

Product B

Product C

Product D