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

	Total Cost	Production (units)
April	$115,000	277,900
May	81,400	166,500
June	109,300	234,300

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

a.$0.54 per unit and $15,815

b.$0.30 per unit and $31,630

c.$3.00 per unit and $3,163

d.$5.40 per unit and $3,163