The manufacturing cost of Calico Industries for three months of the year are provided below. Total Cost Production (units) May April $112.300 275,400 81.800 162,900 bune 100,600 246,800 Using the high-low method, the variable cost per unit and the total fixed costs are 2. 50.49 per unit and $18.971 $496 per unit and $3,794 De 80.27 per unit and $37.94 Od 70 per unit and 83,794