19. The manufacturing cost of Calico Industries for three months of the year are provided below.

	Total Cost	Production (units)
April	$120,200	276,700
May	81,500	167,100
June	106,800	247,700

Using the high-low method, the variable cost per unit and the total fixed costs are

a.$0.63 per unit and $11,678

b.$0.35 per unit and $23,355

c.$3.50 per unit and $2,336

d.$6.30 per unit and $2,336