7. MC.20.82.ALGO (Algorithmic) Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to determine Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January $26,800 10,000 February 38,600 17,800 March 28,800 11,600 April 31,100 14,900 a. $19,842 b. $9,338 c. $37,350 d. $11,672