Strait Co. manufactures office furniture. During the most productive month of the year, 3,000 desks were manufactured at a total cost of $84,200. In the month of lowest production, the company made 1,140 desks at a cost of $59,700. Using the high-low method of cost estimation, total fixed costs are

a.$59,700

b.$44,690

c.$84,200

d.$24,500

answer: _