The manufacturing costs of Calico Industries for three months of the year are provided below:

	Total Cost	Production (units)
April	$112,800	277,900
May	91,400	169,100
June	107,400	230,000

Using the high-low method, the variable cost per unit and the total fixed costs are

a.$0.36 per unit and $28,610

b.$2.00 per unit and $5,722

c.$0.20 per unit and $57,220

d.$3.60 per unit and $5,722