Strait Co. manufactures office furniture. During the most productive month of the year, 3,400 desks were manufactured at a total cost of $82,500. In the month of lowest production, the company made 1,220 desks at a cost of $59,400. Using the high-low method of cost estimation, total fixed costs are

a.$82,500

b.$59,400

c.$23,100

d.$46,460