The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $118,200 281,100 May 89,400 169,900 June 108,300 246,300 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $0.26 per unit and $45,114 Ob. $0.47 per unit and $22,557 O c. $2.60 per unit and $4,511 Od. $4.68 per unit and $4,511