The manufacturing cost of Calico Industries for three months of the year are provided below. Total Cost Production (units) April May $116,400 80,100 96,400 281,400 163,700 246,400 June Using the high-low method, the variable cost per unit and the total fixed costs are a. $0.31 per unit and $29,166 b. $3.10 per unit and $2,917 c. $0.56 per unit and $14,583 d. $5.58 per unit and $2,917