Direct materials Direct labour Variable Product A B C D $15.60 $19.50 $12.50 $15.20 17.60 21.00 15.40 9.40 4.40 5.60 8.10 5.10 manufacturing overhead Fixed manufacturing 27.50 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 Grinding minutes per unit 2.00 1.10 Selling price per unit $78.70 $71.10 Variable selling cost per unit $2.60 Monthly demand in units 3,000 $3.10 2,000 0.70 $67.90 $2.80 2,000 4,000 0.30 $62.60 $3.50 The grinding machines are potentially the constraint in the production facility. A total of 10,500 minutes is available per month on these machines. Direct labour is a variable cost in this company. Which product makes the LEAST profitable use of the grinding machines? Prev 12 of 25 NOW Next