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 $1,368,00 x per unit Clubs $ 812,000 X per unit B. What is the total gross profit for the year? Total gross profit $ 2,180,000 Feedback Check My Work Gross profit is determined by subtracting the total cost per unit from the sales price per unit. To determine the total cost per unit, use the direct labor per unit and applicable hours for each product. Also, the manufacturing overhead utilizes the predetermined overhead rate for allocating labor hours to overhead.