Strait Co, manufactures office furniture. During the most productive month of the year, 3,400 desks were manufactured at a total cost of $83,700. In the month of lowest production, the company made 1,270 desks at a cost of $57,500. Using the high-low method of cost estimation, total fixed costs are a. 583,700 b. 557,500 c. 526.200 d. \( 5 4 \longdiv { 8 8 0 } \)