Strait Co, manufactures office furniture. During the most productive month of the year, 3,200 desks were manufactured at a total cost of $82,900. In the month of lowest production, the company made 1,150 desks at a cost of $56,700. Using the high-low method of cost estimation, total fixed costs are Oa. $82,900 Ob. $42.004 Oc. $56.700 Od. $26,200