Strait Co. manufactures office furniture. During the most productive month of the year, 3,100 desks were manufactured at a total cost of $82,200. In the month of lowest production, the company made 1,240 desks at a cost of $56,800. Using the high-low method of cost estimation, total fixed costs are Oa. $25,400 Ob. $39,854 Oc. $82,200 Od. $56,800