The manufacturing cost of Calico Industries for three months of the year are provided below: Production (units) Total Cost April May June $116,400 87,900 98,800 277,300 161,900 240,400 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $4.50 per unit and $4,708 Ob. $0.45 per unit and $23,538 Oc. $0.25 per unit and $47,075 Od. $2.50 per unit and $4,708