Strait Co. manufactures office furniture. During the most productive month of the year, 3,300 desks were manufactured at a total cost of $83,400. In the month of lowest production, the company made 1,140 desks at a cost of $58,100. Using the high-low method of cost estimation, total fixed costs are a. 583.400 b. $25,300 c. $58,100 d. 544,757