Answer:
a. $0.23 per unit and $48,701
Step-by-step explanation:
Highest total cost (Ch)= $113,400
Most units produced (Uh) = 281,300 units
Lowest total cost (Cl) = $87,600
Fewest units produced (Ul) = 167,700 units
According to the high-low method, the variable cost per unit is given by:

Using the month of April (highest production), total Fixed costs are given by:

Calico Industries' variable cost per unit and the total fixed costs are, respectively, $0.23 per unit and $48,701.