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The manufacturing costs of Calico Industries for three months of the year are as follows: table [ [ , Total Cost,Production ( units )

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The manufacturing costs of Calico Industries for three months of the year are as follows:
\table[[,Total Cost,Production (units)],[April,$115,500,278,000],[May,88,500,168,000],[June,99,700,233,500]]
Using the high-low method, the variable cost per unit and the total fixed costs, respectively, are
a. $4.50 per unit and $4,600
b. $0.25 per unit and $46,000
c. $2.50 per unit and $4,600
d. $0.45 per unit and $23,000
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