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

   	Total Cost	Production (units)
   April	$119,700	278,500
   May	86,500	166,700
   June	106,600	237,100

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

   a.$0.54 per unit and $18,075

   b.$0.30 per unit and $36,150

   c.$5.40 per unit and $3,615

   d.$3.00 per unit and $3,615