Marcye Company manufactures office furniture. Listed below are data for July, the most productive month and for November, the slowest month. Month Costs July November $86,000 44,000 Number of desks manufactured 4,000 1,000 The variable rate is $14.00 per desk. Using the high-low method, the total fixed costs are: a. $30,000. b. $38,400. c. $42,000. d. $14,000