For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 25, 50, and 100 units. Direct materials $ 40 Direct labor 80 Variable overhead 9 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 25 units. Then calculate the total variable cost when sales are 50 and 100 units, respectively. Variable Cost Variable Cost Variable Cost Variable cost per unit at 25 Units at 50 Units at 100 Units Direct materials $ 40 Direct labor 80 Variable overhead 9 Sales commission 12 Total variable cost