Strait Co. manufactures office furniture. During the most productive month of the year, 3,200 desks were manufactured at a total cost of $82,000. In the month of lowest production the company made 1,220 desks at a cost of $58,600. Using the high-low method of cost estimation, total fixed costs are a. $82,000 b. $21,400 Oc. $44,176 d. $58,600