Estrada Corporation produced 210,000 watches that it sold for $19 each during 2019. The company determined that fixed manufacturing cost per unit was $9 per watch. The company reported a $1,050,000 gross margin on its 2019 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 Franklin Corporation sells products for $34 each that have variable costs of $12 per unit. Franklin's annual fixed cost is $512.500 Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Break-even point in units Break-even point in dollars #2 Swed Help Stuart Company Incurs annual fixed costs of $77,000. Variable costs for Stuart's product are $28.00 per unit, and the sales price is $40.00 per unit. Stuart desires to earn an annual profit of $49,000. Required Use the per unit contribution margin approach to determine the sales volume in units and dollars required to earn the desired profit (Do not round Intermediate calculations. Round your final answers to the nearest whole number.) Sales in dollars Sales volume in units