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

The manufacturing costs for Summer Company for two months of the year are: February total cost $900,000, and February units produced 40,000; and March total cost $350,000, and March units produced 12,500. Using the high-low method, the variable cost per unit and total fixed costs are A) $20 per unit and $100,000 total fixed costs B) $30 per unit and $80,000 total fixed costs C) $40 per unit and $60,000 total fixed costs D) $50 per unit and $40,000 total fixed costs E) none of the above