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

Total Cost Production $($units$)$

April $$114,000283,400$

May $82,700164,100$

June $97,800247,500$

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

a$.$ $$0\mathrm{.}26$ per unit and $$40,316$

b$.$ $$4\mathrm{.}68$ per unit and $$4,032$

c$.$ $$2\mathrm{.}60$ per unit and $$4,032$

d$.$ $$0\mathrm{.}47$ per unit and $$20,158$