Strait Co. manufactures office furniture. During the most productive month of the year, 3,800 desks were manufactured at a total cost of $83,900. In the month of lowest production, the company made 1,230 desks at a cost of $57,600. Using the high-low method of cost estimation, total fixed costs are a. $83,900 b. $57,600 c. $26,300 d. $45,026