Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January February $26,000 35,300 28,100 31,100 9,800 17,700 12,100 14,900 March April a. $11,570 Ob. $46,282 Oc. $24,587 Od. $14,463