The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $110,300 May 89,300 June 96,200 284,300 162,400 231,500 Using the high-low method, the variable cost per unit and the total fixed costs are a. $1.70 per unit and $6,197 b. $3.06 per unit and $6,197 c. $0.17 per unit and $61,969 d. $0.31 per unit and $30,985