Given the following cost and activity observations for Berg Company's utilities, use the high-low method to determine Berg's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January $26,800 9,500 February 36,600 18,200 March 28,200 12,000 April 31,300 14,900 O$51,317 O$16,099 $27.368 O$12.879