The manufacturing costs of Calico Industries for three months of the year are provided below: April Total Cost Production (units) $111,600 May 88,800 June 104,400 284,400 164,200 245,600 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $1.90 per unit and $5,756 Ob. $3.42 per unit and $5,756 Oc. $0.34 per unit and $28,782 Od. $0.19 per unit and $57,564