If the total variable expenses incurred were $100,000, the variable cost per unit is $100.00 per hour. Since a company’s total costs (TC) equals the sum of its variable (VC) and fixed costs (FC), the simplest formula for calculating a company’s VCs is as follows. If product demand (and the coinciding production volume) exceed expectations… Okumaya devam et Variable Cost: What It Is and How to Calculate It