The manufacturing costs of Calico Industries for three months of the year are provided below: April Total Cost Production (units) $118,500 May 85,600 June 102,000 278,500 168,600 240,400 Using the high-low method, the variable cost per unit and the total fixed costs are a. $3.00 per unit and $3,495 b. $0.54 per unit and $17,475 Oc. $0.30 per unit and $34,950 d. $5.40 per unit and $3,495