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 $26,800 36,200 January February March April 9,600 17,700 12,200 14,900 28,800 31,000 b. 512.397 C. 550.109 d. 526,620