Glover Company makes three 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 Product B C $33.10 $49.60 $56.00 20.50 23.10 13.90 1.50 0.90 0.60 13.201 8.80 9.40 $68.30 $82.40 $79.90 Additional data concerning these products are listed below. Mixing minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units Product A B C 1.50 1.10 0.50 $61.00 $83.40 $76.90 $ 0.90 1.40 $2.00 2,300 3,600 1,600 The mixing machines are potentially the constraint in the production facility. A total of 8,110 minutes are available per month on these machines. Direct labor is a variable cost in this company.