Total Cost Production (units) April $121,700 277,600 166,200 May 85,900 June 105,000 244,500 Using the high-low method, the variable cost per unit and the total fixed costs are Oa. $3.20 per unit and $3,287 Ob. 80.32 petunit and $32,868 Oc. $5.76 per unit and $3,287 Od. $0.58 per unit and $16,434