5. Given the following cost and activity observations for Smithson Company's utilities, use the high-lovw method to: a) calculate Smithson's fixed costs per month. Do not round your intermediate calculations. and b) calculate the estimated utility cost in the month of May, if the estimated machine hours in the month of may is 23,000 machine hours. Month Utility Cost Machine Hours January February March 85,000 60,000 S50,000 64,000 35,500 22,500 19,500 24,500 April