Strait Co. manufactures office furniture. During the most productive month of the year, 3,400 desks were manufactured at a total cost of $82,000. In the month of lowest production, the company made 1,110 desks at a cost of $62,500. Using the high-low method of cost estimation, total fixed costs are Round your intermediate calculations to two decimal places. a. $62,500 b. $82,000 c. $19,500 d. $53,032