The manufacturing costs of Calico Industries for 3 months of the year are as follows: Total Cost Production (units) April May $121,300 82,500 101,000 276,000 169,400 246,100 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. $3.60 per unit and $2,194, respectively b. $0.65 per unit and $10,970, respectively c. $6.48 per unit and $2,194, respectively d. $0.36 per unit and $21,940, respectively