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

	Total Cost	Production (units)
April	$114,000	281,600
May	83,800	166,100
June	99,900	233,800

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

a.$0.47 per unit and $20,392

b.$2.60 per unit and $4,078

c.$0.26 per unit and $40,784

d.$4.68 per unit and $4,078