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

   	Total Cost	Production (units)
   April	$117,200	276,400
   May	87,700	169,400
   June	108,200	244,100

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

   a.$0.50 per unit and $19,904

   b.$2.80 per unit and $3,981

   c.$5.04 per unit and $3,981

   d.$0.28 per unit and $39,808