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. Do not round your intermediate calculations Cost Machine Hours January February March April $52,200 75,000 57,000 64,000 20,000 29,000 22,000 24,500 -$2,530 b. $1,533 Oc. $22,800 Od. $50,600