The manufacturing costs of Calico Industries for 3 months of the year are as follows: Total Cost Production (units) April $115,200 278,700 May 83,200 160,800 June 104,500 231,100 Using the high-low method, the variable cost per unit and the total fixed costs are Round your intermediate calculations to two decimal places. Oa. 50.27 per unit and $39.951, respectively b. $4.86 per unit and $3,995, respectively C. 50.49 per unit and $19,976, respectively Cd. 52.70 per unit and $3.995, respectively