Strait Co. manufactures office furniture. During the most productive month of the year, 3,300 desks were manufactured at a total cost of $82,600. In the month of lowest production, the company made 1,110 desks at a cost of $63,600. Using the high-low method of cost estimation, total fixed costs are Oa 553,956 Ob. $82,600 c. $19.000 Od. $63.600