Strait Co, manufactures office furniture. During the most productive month of the year, 3,400 desks were manufactured at a total cost of $82,100. In the month of lowest production the company made 1,110 desks at a cost of $56,700. Using the high-low method of cost estimation, total fixed costs are a $82,100 b. $25,400 c. $56,700 d. $44,394