Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed conts per month. Do not round your 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 Oa $2.530 b. 522.300 Oc. 550.500 Od. 51533