Strait Co. manufactures office furniture. During the most productive month of the year, 3,000 desks were manufactured at a total cost of $84,600. In the month of lowest production the company made 1,160 desks at a cost of $56,400. Using the high-low method of cost estimation, total fixed costs are a. $38,610 b. $84,600 c. $28,200 d. $56,400