Strait Co$.$ manufactures office furniture. During the most productive month of the year, $3,000$ desks were manufactured at a total cost of $$83,400.$ In the month of lowest production, the company made $1,100$ desks at a cost of $$55,100.$ Using the high$-$low method of cost estimation, total fixed costs are

a$.$ $$55,100$

b$.$ $$28,300$

c$.$ $$83,400$

d$.$ $$38,730$