The manufacturing costs of Calico Industries for three months of the year are as follows: April Total Cost Production (units) $120,600 275,300 May 85,500 164,700 104,400 235,300 June Using the high-low method, the variable cost per unit and the total fixed costs, respectively, a Oa. $0.32 per unit and $32,504 Ob. $0.58 per unit and $16,252 Oc. $3.20 per unit and $3,250 Od. $5.76 per unit and $3,250 Spice Inc.'s unit selling price is $46, the unit variable costs are $33, fixed costs are $104,000, and current sales are 10,900 units. How much will operating income change if sales increase by 5,000 units? Oa. $217,100 Ob. $71.400 in Oc. $141,700 in Oa. $141,700 dec