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

	Total Cost	Production (units)
April	$115,800	280,500
May	88,400	168,000
June	109,500	249,600

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

a.$4.32 per unit and $4,848

b.$2.40 per unit and $4,848

c.$0.43 per unit and $24,240

d.$0.24 per unit and $48,480