The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $110,100 284,500 May 85,800 169,000 June 109,400 241,000 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $0.21 per unit and $50,355 $ Ob. $0.38 per unit and $25,178 Oc. $2.10 per unit and $5,036 O d. $3.78 per unit and $5,036 $ N