The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $121,400 278,500 May 85,700 167,200 June 99,200 246,800 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $5,76 per unit and $3,228 Ob. $3.20 per unit and $3,228 Oc. $0.32 per unit and $32,280 Od. $0.58 per unit and $16,140