The manufacturing costs of Calico Industries for 3 months of the year are as follows:

	Total Cost	Production (units)
April	$120,500	280,500
May	91,600	167,600
June	109,400	247,400

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.$0.26 per unit and $47,570, respectively

b.$4.68 per unit and $4,757, respectively

c.$2.60 per unit and $4,757, respectively

d.$0.47 per unit and $23,785, respectively