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

	Total Cost	Production (units)
April	$117,600	278,400
May	84,000	167,100
June	109,800	234,000

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

a.$5.40 per unit and $3,408

b.$0.54 per unit and $17,040

c.$0.30 per unit and $34,080

d.$3.00 per unit and $3,408