Strait Co. manufactures office furniture. During the most productive month of the year, 3,200 desks were manufactured at a total cost of $82,600. In the month of lowest production, the company made 1,160 desks at a cost of $56,000. Using the high-low method of cost estimation, total fixed costs are a. $40,872 b. $26,600 c. $82,600 d. $56,000