The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $111,200 275,300 May 87,700 167,800 June 105,500 249,500 Using the high-low method, the variable cost per unit and the total fixed costs are a. $0.40 per unit and $25,317 b. $2.20 per unit and $5,063 Oc. $0.22 per unit and $50,634 Od. $3.96 per unit and $5,063