The Snow Firm makes four products in a single facility. These products have the following unit product costs: Product A B C D Direct materials $15.60 $19.50 $12.50 $15.20 Direct labour 17.60 21.00 15.40 9.40 Variable manufacturing 4.40 5.60 8.10 5.10 44:17 overhead Fixed manufacturing 2750 14.40 14.50 16.50 overhead Unit product cost $65.10 $60.50 $50.50 $46.20 Additional data concerning these products are listed below. Product A B C D Finishing minutes per unit 2.00 110 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