Ingram Co. manufactures office furniture. During the most productive month of the year, 3,552 desks were manufactured

Question:

Ingram Co. manufactures office furniture. During the most productive month of the year, 3,552 desks were manufactured at a total cost of $83,771. In its slowest month, the company made 1,243 desks at a cost of $38,679. Using the high-low method of cost estimation determine total fixed costs are?
A. $14405
B. $83771
C. $38679
D. $45092