For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 35, 70, and 140 units. Direct materials $ 10 Direct labor 40 Variable overhead 8 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 35 units. Then calculate the total variable cost when sales are 70 and 140 units, respectively. Variable Cost Variable cost per unit at 35 Units Direct materials $ 10 Direct labor 40 Variable overhead 8 Sales commission 10 Total variable cost