Strait Co, manufactures office furniture. During the most productive month of the year, 3,600 desks were manufactured at a total cost of $84,900. In the month of lowest production, the company made 1,210 desks at a cost of $63,900, Using the high-low method of cost: estimation, total fixed costs are Round your intermediate calculations to two decimal places. a. 521,000 b. 563900 c. $84.900 d. $53,256