The manufacturing costs of Calico Industries for 3 months of the year are as follows: April May June Total Cost $119,700 86,500 97,200 Production (units) 278,400 168,900 241,000 Using the high-low method, the variable cost per unit and the total fixed costs are Round your intermediate calculations to two decimal places. Oa. $0.54 per unit and $18,090, respectively Ob. $5.40 per unit and $3,618, respectively Oc. $3.00 per unit and $3,618, respectively Od. $0.30 per unit and $36,180, respectively