The manufacturing costs of Calico Industries for three months of the year are provided below: Total Cost Production (units) April $119,000 277,100 May 83,800 165,800 June 103,500 235,000 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $3.20 per unit and $3,033 Ob. $5.76 per unit and $3,033 Oc. $0.58 per unit and $15,164 Od. $0.32 per unit and $30,328