Strait Co. manufactures office furniture. During the most productive month of the year, 3,200 desks were manufactured at a total cost of $83,700. In the month of lowest production, the company made 1,200 desks at a cost of $55,700. Using the high-low method of cost estimation, total fixed costs are a. $38,900 b. $83,700 c. $55,700 d. $28,000