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

	Products
	A		B		C		D
Direct materials	$	14.50	$	10.40	$	11.20	$	10.80
Direct labor		19.60		27.60		33.80		40.60
Variable manufacturing overhead		4.50		2.90		2.80		3.40
Fixed manufacturing overhead		26.70		35.00		26.80		37.40
Unit product cost	$	65.30	$	75.90	$	74.60	$	92.20

Additional data concerning these products are listed below.

	Products
	A		B		C		D
Grinding minutes per unit		4.00		5.50		4.50		3.60
Selling price per unit	$	76.30	$	93.70	$	87.60	$	104.40
Variable selling cost per unit	$	2.40	$	1.40	$	3.50	$	1.80
Monthly demand in units		4,200		4,200		3,200		2,200

The grinding machines are potentially the constraint in the production facility. A total of 53,800 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

• 45,420

• 53,800

• 62,220

• 14,500