Five Card Draw manufactures and sells 10,000 units of Aces, which retails for $200, and 8,000 units of Kings, which retails for $170. The direct materials cost is $20 per unit of Aces and $15 per unit of Kings. The labor rate is $30 per hour, and Five Card Draw estimated 64,000 direct labor hours. It takes 4 direct labor hours to manufacture Aces and 3 hours for Kings. The total estimated overhead is $128,000. Five Card Draw uses the traditional allocation method based on direct labor hours.

What is the predetermined overhead rate based on direct labor hours?

Calculate the per unit Sales price, Direct Materials, Direct Labor, Manufacturing Overhead, Total cost per unit and Gross profit per unit for Aces and Kings?

What is the total gross profit for the year for Aces, Kings, and Total Aces & Kings?