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Estrada Corporation produced 202,000 watches that it sold for $20 each. The company determined that fixed manufacturing cost per unit was $7 per watch. The

Estrada Corporation produced 202,000 watches that it sold for $20 each. The company determined that fixed manufacturing cost per unit was $7 per watch. The company reported a $1,616,000 gross margin on its financial statements.

VARIABLE COST PER UNIT:

TOTAL VARIABLE PRODUCT COST:

TOTAL CONTRIBUTION MARGIN:

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