Exercise 3-4A (Algo) Determining variable cost from incomplete cost data LO 3-1 Baird Corporation produced 204,000 watches that it sold for $21 each during year 2. The company determined that fixed manufacturing cost per unit was $8 per watch. The company reported a $1,428,000 gross margin on its year 2 financial statements. Required Determine the variable cost per unit, the total variable product cost, and the total contribution margin. Variable cost per unit Total variable product cout Total contribution margin