For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 50, 100, and 200 units. Direct materials $ 35 60 Direct labor Variable overhead Sales commission 8 10 Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when sales are 50 units. Then calculate the total variable cost when sales are 100 and 200 units, respectively. Variable Cost Variable cost per unit at 50 Units Direct materials $ 35 Direct labor 60 Variable overhead 8 Sales commission 10 Total variable cost