Data for the highest and lowest levels of production for Ingram Company indicate that 3,500 desks were manufactured at a total cost of $84,400 and 1,100 desks at a cost of $46,000. Using the high-low method of cost estimation, what would be the estimated total cost of this company to manufacture 4,000 units?

a. $84,400 b. $92,400
c. 46,000