Scenario

Broze Company makes four products in a single facility.

These products have the following unit product costs:

Costs per unit Unit product costs Product A Product B Product C Product D

Direct Materials $$14\mathrm{.}30$ $$10\mathrm{.}20$ $$11\mathrm{.}00$ $$10\mathrm{.}60$

Direct labor $$19\mathrm{.}40$ $$27\mathrm{.}40$ $$33\mathrm{.}60$ $$40\mathrm{.}40$

Variable manufacturing overhead $$4\mathrm{.}30$ $$2\mathrm{.}70$ $$2\mathrm{.}60$ $$3\mathrm{.}20$

Fixed manufacturing overhead $$26\mathrm{.}50$ $$34\mathrm{.}80$ $$26\mathrm{.}60$ $$37\mathrm{.}20$

Unit product cost $$64\mathrm{.}50$ $$75\mathrm{.}10$ $$73\mathrm{.}80$ $$91\mathrm{.}40$

Additional data concerning these products are listed below:

Additional product data per unit Components Product A Product B Product C Product D

Grinding minutes per unit $3\mathrm{.}805\mathrm{.}304\mathrm{.}303\mathrm{.}40$

Selling price per unit $$76\mathrm{.}10$ $$93\mathrm{.}50$ $$87\mathrm{.}40$ $$104\mathrm{.}20$

Variable selling cost per unit $$2\mathrm{.}20$ $$1\mathrm{.}20$ $$3\mathrm{.}30$ $$1\mathrm{.}60$

Monthly demand in units $4,0004,0003,0002,000$

The grinding machines are potentially the constraint in the production facility. A total of $53,600$ minutes are available per month on these machines. Direct labor is a variable cost in this company.

Question

Which product makes the least profitable use of the grinding machines?