MC.21-081ALGO High-Low Method Strait Co. manufactures office furniture. During the most productive month of the year, 3,600 desks were manufactured at a total cost of $82,000. In the month of lowest production the company made 1,110 desks at a cost of $59,100. Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit b. Total fixed cost