The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $110,200 282,000 May 86,600 162,600 June 103,400 249,700 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $0.20 per unit and $53,800 Ob. $2.00 per unit and $5,380 Oc. $0.36 per unit and $26,900 Od. $3.60 per unit and $5,380