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

	Products
	A		B		C		D
Direct materials	$	16.30	$	20.20	$	13.20	$	15.90
Direct labor		18.30		21.70		16.10		10.10
Variable manufacturing overhead		5.10		6.30		8.80		5.80
Fixed manufacturing overhead		28.20		15.10		15.20		17.20
Unit product cost	$	67.90	$	63.30	$	53.30	$	49.00

Additional data concerning these products are listed below.

	Products
	A		B		C		D
Grinding minutes per unit		2.35		1.45		1.05		0.65
Selling price per unit	$	82.20	$	74.60	$	71.40	$	66.10
Variable selling cost per unit	$	3.30	$	3.80	$	3.50	$	4.20
Monthly demand in units	3,700		2,700		2,700		4,700

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.)

• Product C

• Product D

• Product B

• Product A