Strait Co. manufactures office furniture. During the most productive month of the year, 3,400 desks were manufactured at a total cost of $82,500. In the month of lowest production, the company made 1,170 desks at a cost of $57,800. Using the high-low method of cost estimation, total fixed costs are

a.$44,828

b.$82,500

c.$24,700

d.$57,800