The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $111,400 May 87,000 June 105,500 284,600 168,800 231,200 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $2.10 per unit and $5,163 Ob. $0.38 per unit and $25,817 Oc. $3.78 per unit and $5,163 Od. $0.21 per unit and $51,634