Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's foed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January 10,500 $26,300 37,300 February 17,500 28,900 31,000 14.800 March April Oa. $9,800 Ob $31,360 Oc. $16,660 Od. $7,840