Walsh Corporation makes four products in a single facility. These products have the following unit product costs: Products 19.90 $ 15.20 20.80 23.20 12.20 8.70 10.50 7.40 1.60 2.10 2.00 2.10 10.80 11.90 8.80 10.70 $44.50 37.90 $ 42.10 $ 43.40 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Additional data concerning these products are listed below. Products Grinding minutes per unit Selling price per unit Variable selling cost per unit 1.20 0.700.60 0.60 $ 59.30$ 51.70 59.50 55.60