The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $120,900 279,100 May 91,800 164,500 June 103,600 233,100 Using the high-low method, the variable cost per unit and the total fixed costs are a. $4.50 per unit and $5,113 b. 82.50 per unit and $5,113 c. S0.45 per unit and $25,563 d. 30.25 per unit and $51.125