Five Card Draw manufactures and sells 23,000 units of Diamonds, which retails for $180, and 27,000 units of Clubs, which retails 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	$__	per unit
Clubs	$__	per unit

B. What is the total gross profit for the year?

Total gross profit: $___