The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $115,600 283,700 May 80,600 165,800 June 97,800 237,500 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $5.40 per unit and $3,049 Ob. $0.30 per unit and $30,490 Oc. $0.54 per unit and $15,245 Oa. $3.00 per unit and $3,049