The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $116,900 282,700 May 85,800 165,300 June 104,900 249,700 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $2.60 per unit and $4,340 Ob. 50.26 per unit and $43,398 Oc. $0.47 per unit and $21,699 Od. $4.68 per unit and $4,340