A Products B C D Direct materials: Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Additional data concerning these products are listed below. $ 14.50 $ 10.40 $ 11.20 $ 10.80 27.60 2.90 40.60 3.40 19.60 4.50 33.80 26.70 35.00 $ 65.30 $ 75.90 2.80 26.80 $74.60 37.40 $ 92.20 Grinding minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units. A 4.00 $ 76.30 $ 2.40 4,200 Products B C 5.50 4.50 D 3.60 $ 93.70 $ 87.60 $ 104.40 $1.40 $ 3.50 4,200 3,200 $ 1.80 2,200 The grinding machines are potentially the constraint in the production facility. A total of 53,800 minutes are available per month on these machim Direct labor is a variable cost in this company, How many minutes of grinding machine time would be required to satisfy demand for all four products? Multiple Choice 45,420 62,220