The manufacturing cost of Calico Industries for three months of the year are provided below: Production Total Cost (units) April $110,400 280,200 May 85,900 160,600 June 104,300 235,800 Using the high-low method, the variable cost per unit and the total fixed costs are a. $3.60 per unit and $5,436 Ob. $0.20 per unit and $54,360 c. $0.36 per unit and $27,180 d. $2.00 per unit and $5,436