Ingram Co. manufactures office furniture. During the most productive month of the year, 3,548 desks were manufactured at a total cost of $83,017. In its slowest month, the company made 1,142 desks at a cost of $40,867. Using the high-low method of cost estimation determine total fixed costs are. Select the correct answer. $20,861 $42,150 $40,867 $83,017