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

	Total Cost	Production (units)
April	$111,800	278,500
May	84,400	165,700
June	109,000	232,800

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

a.$0.24 per unit and $44,960

b.$4.32 per unit and $4,496

c.$0.43 per unit and $22,480

d.$2.40 per unit and $4,496