For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 55, 110, and 220 units. $ 40 Direct materials Direct labor 80 7 Variable overhead Sales commission 10 Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when sales are 55 units. Then calculate the total variable cost when sales are 110 and 220 units, respectively, Variable Cost at 55 Units Variable cost per unit Direct materials 40 Direct labor 80 Variable overhead 7 Sales commission 10 Total variable cost