For each variable cost per unit listed below, determine the total variable cost when units produced and sold are 60, 120, and 240 units. Direct materials $ 15 Direct labor 35 Variable overhead 5 Sales commission 8 Begin by calculating the total variable cost for each variable cost per unit listed, and the total variable cost when sales are 60 units. Then calculate the total variable cost when sales are 120 and 240 units, respectively. Variable Cost Variable Cost Variable Cost Variable cost per unit at 60 Units Direct materials $ 15 Direct labor 35 Variable overhead 5 Sales commission 8 Total variable cost at 120 Units at 240 Units