93. Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Do not round intermediate calculations. Cost $52,200 75,000 57,000 64,000 Machine Hours 20,000 29,000 22,000 24,500 January February March April a. $1,533 b. $2,530 c. $22,800 d. $50,600 May 94. Given the following cost and activity observations for George Company's utilities, use the high-low method to calculate George's variable utilities cost per machine hour. Cost Machine Hours $16,500 105,000 June 18,000 120,000 July 16,000 100,000 August 17,500 117,000 a $100.00 b. $1.00 c. $10.00