The manufacturing cost of Calico Industries for three months of the year are provided below. Total Cost $111,900 92,000 109,900 Production (units) 284,600 169,000 242,400 April May une Using the high-low method, the variable cost per unit and the total fixed costs are 0a. $0.31 per unit and $31,759 b. $1.70 per unit and $6,352 Oc. $0.17 per unit and $63,518 Od. $3.06 per unit and $6,352