Benson Corporation produced $209,000$ watches that it sold for $$21$ each during year $2.$ The company determined that fixed

manufacturing cost per unit was $$9$ per watch. The company reported a $$1,463,000$ gross margin on its year $2$ 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