Strait Co. manufactures office furniture. During the most productive month of the year, 3,300 desks were manufactured at a total cost of $82,400. In the month of lowest production the company made 1,140 desks at a cost of $65,000. Using the high-low method of cost estimation, total fixed costs are

a. $65,000

b. $55,802

c. $82,400

d. $17,400

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