Exercise 11-4A (Algo) Determining total variable cost LO 11-1, 11-2 The following variable production costs apply to goods made by Rooney Manufacturing Corporation: Item Materials Labor Variable overhead Total Cost per unit $10.00 5.00 1.20 $16.20 Required Determine the total variable production cost, assuming that Rooney makes 10,000, 20,000, or 30,000 units. Units Produced 10,000 20,000 30,000 Total variable cost