Strait Co. manufactures office furniture. During the most productive month of the year, 3,400 desks were manufactured at a total cost of $84,900. In the month of lowest production the company made 1,280 desks at a cost of $57,800. Using the high-low method of cost estimation, total fixed costs are a.$57,800 b.$84,900 c.$27,100 d.$41,448