For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 30, 60, and 120 units. Direct materials 25 Direct labor 40 Variable overhead 6 Sales commission 11 Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when sales are 30 units. Then calculate the total variable cost when sales are 60 and 120 units, respectively. Variable Cost Variable Cost Variable Cost Variable cost per unit at 30 Units at 60 Units at 120 Units Direct materials 25 Direct labor 40 Variable overhead 6 Sales commission 11 Total variable cost