Use the data in the JW Sports Supplies (A) Case's Exhibit 4 to determine any Variable Cost per unit and, consequently, the type of cost (variable, fixed, or mixed) for direct material. Step 1) Calculate any variable cost per unit Step 2) Calculate the total variable cost @ 1,200 units Step 3) Calculate any total fixed cost Step 4) Determine the type of cost 1 point $21 variable cost per unit, variable cost $3 variable cost per unit, mixed cost $1.6 variable cost per unit, mixed cost $30 variable cost per unit, variable cost