15 For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 35, 70, and 140 units Direct materials $ Direct labor 20 Variable overhead Sales commission 5 8 Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when soles are 35 units. Then calculate the total variable cost when sales are 70 and 140 units, respectively. Variable Cost Variable cost per unit at 35 Units Direct materials 15 Direct labor 20 Variable overhead 5 Sales commission 8 Total variable cost