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

	Total Cost	Production (units)
April	$112,400	278,000
May	86,300	163,800
June	98,500	234,900

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

a.$4.14 per unit and $4,846

b.$2.30 per unit and $4,846

c.$0.41 per unit and $24,230

d.$0.23 per unit and $48,460