For each variable cost per unit listed below, determine the total variable cost when units produced and sold are

30,

60,

and

120

units.

Direct materials	$30
Direct labor	65
Variable overhead	5
Sales commission	7

Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when sales are

30

units. Then calculate the total variable cost when sales are

60

and

120

units, respectively.

		Variable Cost
Variable cost per unit		at 30 Units
Direct materials	$30
Direct labor	65
Variable overhead	5
Sales commission	7
Total variable cost

Variable Cost

at 60 Units

Variable Cost

at 120 Units