Strait Co. manufactures office furniture. During the most productive month of the year, 3,000 desks were manufactured at a total cost of $32,000. In the month of lowest production, the company made 1,180 desks at a cost of 564,100. Using the high-low method of cost estimation, total fixed costs are Os $17.900 Ob. $82.000 Oc. $64.100 Od 552.450