AND COST YOLUNME PROrtT ANA Y3S Ingram Co. manufactures office furniture. During the most productive month of the year, 3,500 desks were manufactured at a total cost of $84,400. In its slowest month, the company made 1,100 desks at a cost of $46,000 Using the high-low method of cost estimation, total fixed costs are: 9 $84,400 38,400 $28,400 $56,000