For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 40, 80, and 160 units. Direct materials $ 30 Direct labor 40 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 40 units. Then calculate the total variable cost when sales are 80 and 160 units, respectively. Variable cost per unit Variable Cost at 40 Units Variable Cost Variable Cost at 80 Units at 160 Units Direct materials 30 Direct labor 40 Variable overhead 5 Sales commission 7 Total variable cost