For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 60, 120, and 240 units. Direct materials $ 40 Direct labor 50 Variable overhead 11 Sales commission 12 Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when sales are 60 units. Then calculate the total variable cost when sales are 120 and 240 units, respectively. Variable Cost Variable Cost Variable Cost Variable cost per unit at 60 Units at 120 Units t 240 Units Direct materials 40 Direct labor 50 Variable overhead 11 Sales commission 12 Total variable cost