Strait Co. manufactures office furniture. During the most productive month of the year, 3,000 desks were manufactured at a total cost of $83,600. In the month of lowest production the company made 1,290 desks at a cost of $60,800. Using the high-low method of cost estimation, total fixed costs are a. $83,600 Ob. $22,800 Oc. $43,610 Od. 560,800