Five Card Draw manufactures and sells 24,000 units of Diamonds, which retails for $180, and 28,000 units of Clubs, which retails for $190. The direct materials cost is $24 per unit of Diamonds and $29 per unit of Clubs. The labor rate is $30 per hour, and Five Card Draw estimated 184,000 direct labor hours. It takes 3 direct labor hours to manufacture Diamonds and 4 hours for Clubs. The total estimated overhead is $552,000. 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 $