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Strait Co$.$ manufactures office furniture. During the most productive month of the year, $3,800$ desks were manufactured at a total cost of $$83,300.$ In the month of lowest production, the company made $1,140$ desks at a cost of $$64,000.$ Using the high$-$low method of cost estimation, total fixed costs are

a$.$ $$55,712$

b$.$ $$19,300$

c$.$ $$83,300$

d$.$ $$64,000$