The manufacturing costs of Calico Industries for three months of the year are as follows:

Month	Total Cost	Production (units)
April	$111,400	276,700
May	84,000	164,600
June	99,900	232,500

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

a. $4.32 per unit and $4,499

b. $2.40 per unit and $4,499

c. $0.24 per unit and $44,992

d. $0.43 per unit and $22,496