Five Card Draw manufactures and sells 24,000 units of Diamonds, which retails for $160, and 28,000 units of Clubs, which retails for $210. The direct materials cost is $25 per unit of Diamonds and $30 per unit of Clubs. The labor rate is $30 per hour, and Five Card Draw estimated 132,000 direct labor hours. It takes 2 direct labor hours to manufacture Diamonds and 3 hours for Clubs. The total estimated overhead is $660,000. 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 $