Variable Cost per Unit Sold (if 10,000 units are sold): To calculate the variable cost per unit sold, you need to consider the costs of direct materials, direct labor, variable manufacturing overhead, sales commissions, and variable administrative expense per unit. Variable Cost per Unit Sold = (Direct Materials Cost per Unit + Direct Labor Cost per Unit + Variable Manufacturing Overhead Cost per Unit + Sales Commissions Cost per Unit + Variable Administrative Expense Cost per Unit) Variable Cost per Unit Sold = ($7.05 + $3.65 + $1.60 + $1.50 + $0.55) Variable Cost per Unit Sold = $14.35