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 $26,200 9,500 February 36,600 18,300 March 28,900 11,600 April 30,800 15,200 a. $47,914 b. $14,973 c. $25,454 d. $11,978