Strait Co, manufactures office furniture, During the most productive month of the year, 3,300 desks were manufactured at a total cost of $83,800. In the month of lowest production, the company made 1,190 desks at a cost of $62,900, Using the high-low method of cost estimation, total fixed costs are a. 503,800 b) $62.900 c. $51.097 d. 520,900