The manufacturing costs of Calico Industries for three months of the year are provided below: April Total Cost $116,100 Production (units) May June 91,100 109,500 276,400 164,400 232,400 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $3.96 per unit and $5,529 Ob. $2.20 per unit and $5,529 Oc. $0.22 per unit and $55,292 Od. $0.40 per unit and $27,646