For each variable cost per unit listed below, determine the total variable cost when units produced and sold are $40,80,$ and $160$ units.

$\backslash$table$[[$Direct materials,$$,35],[$Direct labor,,$55],[$Variable overhead,,$11],[$Sales commission,,$12]]$

respectively

$\backslash$table$[[,\backslash$table$[[$Variable Cost$],[$at $40$ Units$]],],[$Direct materials,$35,],[$Direct labor,$55,],[$Variable overhead,$11,],[$Sales commission,$12,],[$Total variable cost,,$]]$