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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 $83,400. In the month of lowest production, the company made 1,200 desks at a cost of $60,000. Using the high-low method of cost estimation, total fixed costs are

a. $83,400

b. $23,400

c. $48,300

d. $60,000