The manufacturing costs of Calico Industries for 3 months of the year are as follows: Total Cost Production (units) April May $113,100 83,900 107,000 276,600 160,900 244,300 June 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. $0.45 per unit and $21,975, respectively b. $0.25 per unit and $43,950, respectively c. $2.50 per unit and $4,395, respectively d. $4.50 per unit and $4,395, respectively