Strait Co. manufactures office furniture. During the most productive month of the year, 3,500 desks were manufactured at a total cost of $83,700. In the month of lowest production, the company made 1,170 desks at a cost of $55,700. Using the high-low method of cost estimation, total fixed costs are

a.$83,700

b.$28,000

c.$41,630

d.$55,700