The manufacturing costs of Calico Industries for 3 months of the year are as follows: April May June Total Cost $112,900 87,900 99,200 Production (units) 279,800 163,000 240,100 Using the high-low method, the variable cost per unit and the total fixed costs are Round your intermediate calculations to two decimal places. a. $0.21 per unit and $54,142, respectively Ob. $0.38 per unit and $27,071, respectively c. $2.10 per unit and $5,414, respectively Od. $3.78 per unit and $5,414, respectively