1. Strait Co. manufactures office furniture. During the most productive month of the year, 3,600 desks were manufactured at a total cost of $82,500. In the month of lowest production, the company made 1,160 desks at a cost of $62,500. Using the high-low method of cost estimation, total fixed costs are

   a.$20,000

   b.$52,980

   c.$62,500

   d.$82,500