The manufacturing costs of Calico Industries for three months of the year are provided below:

	Total Cost	Production (units)
April	$119,600	277,300
May	81,100	167,200
June	107,900	234,500

Using the high-low method, the variable cost per unit and the total fixed costs are

a.$0.35 per unit and $22,545

b.$3.50 per unit and $2,255

c.$0.63 per unit and $11,273

d.$6.30 per unit and $2,255