The manufacturing costs of Calico Industries for three months of the year are provided below: April Total Cost $112,100 Production (units) May June 88,600 101,900 275,000 166,100 231,000 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $0.22 per unit and $51,600 Ob. $3.96 per unit and $5,160 Oc. $2.20 per unit and $5,160 Od. $0.40 per unit and $25,800