If 12,500 units are produced and sold, what is the total amount of variable costs related to the units produced and sold! Variable cost per unit sold (a)- see Q4 Number of units sold (b) Total variable costs (a) x (b) 4. If 12,500 units are produced and sold, what is the variable cost per unit produced and sold? Direct materials Direct labor Variable manufacturing overhead Sales commissions Variable administrative expense Variable cost per unit Martinez Company's relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $6.00 Direct labor $3.50 Variable manufacturing overhead $1.50 Fixed manufacturing overhead $4.00 Fixed selling expense $3.00 Fixed administrative expense $2.00 Sales commissions $1.00 Variable administrative expense $0.50