Cranston Corporation makes four products in a single facility. Data concerning these products appear below:

	Products
	A		B		C		D
Selling price per unit	$	42.30	$	50.00	$	37.60	$	33.50
Variable manufacturing cost per unit	$	20.80	$	30.70	$	21.00	$	19.90
Variable selling cost per unit	$	2.70	$	2.10	$	1.00	$	2.40
Milling machine minutes per unit		3.30		4.10		2.60		1.30
Monthly demand in units		1,000		4,000		3,000		3,000

The milling machines are potentially the constraint in the production facility. A total of 28,200 minutes are available per month on these machines.

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

Garrison 16e Rechecks 2017-09-13

Multiple Choice

• Product A

• Product B

• Product C

• Product D