EBOOK Five Card Draw manufactures and sells 23,000 units of Diamonds, which retails for $180, and 27,000 units of Clubs, which retalls for $200, The direct materials cost is $25 per unit of Diamonds and $31 per unit of Clubs. The labor rate is $20 per hour and Five Card Draw estimated 127.000 direct labor hours. It takes 2 direct labor hours to manufacture Diamonds and 3 hours for Clubs. The total estimated overhead is $635,000. Five Card Draw uses the traditional allocation method based on direct labor hours. A. What is the gross profit per unit for Diamonds and Clubs? Gross Profit Diamonds Xper unit Clubs per unit B. What is the total gross profit for the year? Total gross pront