Strait Co. manufactures office furniture. During the most productive month of the year, 3,200 desks were manufactured at a total cost of $84,700. In the month of lowest production, the company made 1,160 desks at a cost of $59,100. Using the high-low method of cost estimation, total fixed costs are a. 884 700 b. $25,600 c. $59,100 d. $44,540