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 $26,600 10,200 January February 17,700 March 38,300 28,000 31,000 12,200 April 14,700 Oa. $8,550 Ob. $18,170 Oc. $34,202 Od. $10,688