During the Year the total marbles sold by AMP Ltd. are 6,000 and Profit at this level of Sales is $ 20,000. The Margin of Safety Sales is $ 60,000. The total Fixed Expenses for the year is one-third of the year's Break Even Sales. Find out the Total Variable Cost and Variable Cost per unit if the Selling Price is $ 30.00 per marble. Variable Cost = $ 120,000 ; Variable Cost per unit = $ 20.00 Variable Cost = $ 111,000 ; Variable Cost per unit = $ 18.50 Variable Cost = $ 117,000 ; Variable Cost per unit = $ 19.50 Variable Cost = $ 114,000 ; Variable Cost per unit = $ 19.00