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. Do not round intermediate computations. Cost Machine Hours January $67,700 9,800 February 113,350 18,100 March 81,310 12,200 April 94,380 14,600 a. $44,200 O b. $11,000 c. $13,800 Od. $23,500