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

	Total Cost	Production (units)
April	$119,800	285,000
May	81,800	164,400
June	96,300	236,900

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

a.$0.58 per unit and $14,300

b.$3.20 per unit and $2,860

c.$5.76 per unit and $2,860

d.$0.32 per unit and $28,600