Cranston Corporation makes four products in a single facility. Data concerning these products appear below:

$$Products$$ABCDSelling price per unit$$42\mathrm{.}30$$$50\mathrm{.}00$$$37\mathrm{.}60$$$33\mathrm{.}50$Variable manufacturing cost per unit$$20\mathrm{.}80$$$30\mathrm{.}70$$$21\mathrm{.}00$$$19\mathrm{.}90$Variable selling cost per unit$$2\mathrm{.}70$$$2\mathrm{.}10$$$1\mathrm{.}00$$$2\mathrm{.}40$Milling machine minutes per unit$3\mathrm{.}304\mathrm{.}102\mathrm{.}601\mathrm{.}30$Monthly demand in units$1,0004,0003,0003,000$

The milling machines are potentially the constraint in the production facility. A total of $28,200$ minutes are available per month on these machines.

Which product makes the LEAST profitable use of the milling machines? $($Round your intermediate calculations to $2$ decimal places.$)$

Question $3$Select one:

a$.$

Product D

b$.$

Product C

c$.$

Product B

d$.$

Product A