The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $118,000 283,900 May 89,200 162,000 June 99,600 240,200 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. 50.24 per unit and $49,864 Ob. 50.43 per unit and $24,932 Oc. $2.40 per unit and 54,986 Od. 54.32 per unit and $4,986