Learning Objective 1 100 units $87.50 E21-29 Determining fixed cost per unit For each total fixed cost listed below, determine the fixed cost per unit when sales are 50, 100, and 200 units. Store rent $5,000 Manager's salary 3,000 Equipment lease 500 250 Depreciation on fixtures Learning Objective 1 Total VC, 50 units $7,050 E21-30 Determining total variable cost 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 E21-29 For each total fixed cost listed below, determine the fixed cost per unit when sales are 50, 100, and 200 units. Solution: Units sold: 50 Units 100 Units 200 Units E21-30 For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 25, 50, and 100 units. Solution: Units sold: 25 Units 50 Units 100 Units