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lest 3 (Modules Brown Corporation makes four products in a single facility. These products have the following unit product costs: 32 Products A B C

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lest 3 (Modules Brown Corporation makes four products in a single facility. These products have the following unit product costs: 32 Products A B C D 4 $15.60 points Direct materials $19.50 $12.50 $15.20 Direct labor 17.60 21.00 15.40 9.40 01:52-48 Variable manufacturing overhead 4.40 5.60 8.10 5.10 Fixed manufacturing overhead . 27.50 14.40 14.50 16.50 Unit product cost $65 10 $60 50 $50.50 $46.20 Additional data concerning these products are listed below. Products A B C D Grinding minutes per unit 2.00 1.10 0.70 0.30 Selling price per unit $78.70| $71.10 $67.90 $62.60 Variable selling cost per unit $2.60 $3.10 $2.80 $3.50 Monthly demand in units 3,000 2,000 2,000 4,000 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

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