Exercise 3-4A (Algo) Determining variable cost from incomplete cost data LO 3-1 Baird Corporation produced 205,000 watches that it sold for $19 each during year 2. The company determined that fixed manufacturing cost per unit was $9 per watch. The company reported a $820,000 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