The Manufacturing Cost of Prancer Industries for Three Months of the Year

The manufacturing cost of Prancer Industries for three months of the year are provided below: Using the high-low method, the variable cost per unit, and the total fixed costs are:

A) $32.30 per unit and $77,520 respectively.
B) $33 per unit and $21,100 respectively.
C) $32 per unit and $76,800 respectively.
D) $32.30 per unit and $22,780 respectively.