Kathy and Carl are planning to celebrate their college graduation together at a hotel. The invitation cards cost $$0\mathrm{.}90$ each and it will take a technician who makes $$18$ an hour in only $15$ minutes to complete the printing job. The stationary store would like to apply the M$.$O$.$H$.$ at a rate of $150\%$ of direct labor cost. Furthermore, the stationery store would like to have a $40\%$ gross margin over its manufacturing cost. $($Assuming they are producing $400$ cards$)$ Find out the following:

A$)$Direct Material Cost

B$)$Direct Labor Cost

C$)$M$.$O$.$H

D$)$Manufacturing cost or product cost

E$)$The Amount of gross profit on this job

F$)$The Selling price of the job

G$)$The Selling price per unit

H$)$The Manufacturing cost per unit