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I am looking to find the variable cost in the following equation. Estrada Corporation produced 300,000 watches that it sold for $35 each. The company

I am looking to find the variable cost in the following equation. Estrada Corporation produced 300,000 watches that it sold for $35 each. The company determined that fixed manufacturing cost per unit was $14 per watch. The company reported a $2,700,000 gross margin on its financial statements.

Is the variable cost the $35 from the cost of unit sold?

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