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

	Total Cost	Production (units)
April	$118,600	276,900
May	82,300	166,300
June	103,100	232,500

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

a.$0.59 per unit and $13,612

b.$3.30 per unit and $2,722

c.$5.94 per unit and $2,722

d.$0.33 per unit and $27,223