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The manufacturing costs of Calico Industries for three months of the year are provided below:

Total Cost Production $($units$)$

April $$112,200282,100$

May $82,300166,200$

June $101,300237,000$

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

a$.$ $$0\mathrm{.}47$ per unit and $$19,427$

b$.$ $$2\mathrm{.}60$ per unit and $$3,885$

c$.$ $$4\mathrm{.}68$ per unit and $$3,885$

d$.$ $$0\mathrm{.}26$ per unit and $$38,854$