Adams Corporation sells products for $44 each that have variable costs of $13 per unit. Adams's annual fixed cost is $703,700. Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Break-even point in units Break-even point in dollars Estrada Corporation produced 200,000 watches that it sold for $18 each during 2019. The company determined that fixed manufacturing cost per unit was $9 per watch. The company reported a $800,000 gross margin on its 2019 financial statements. Required Determine the variable cost per unit, the total variable cost, and the total contribution margin. Variable cost per unit Total variable cost Total contribution margin