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Strait Co$.$ manufactures office furniture. During the most productive month of the year, $3,600$ desks were manufactured at a total cost of $$82,800.$ In the month of lowest production, the company made $1,240$ desks at a cost of $$59,600.$ Using the high$-$low method of cost estimation, total fixed costs are

a$.$ $$82,800$

b$.$ $$23,200$

c$.$ $$47,412$

d$.$ $$59,600$