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 January $26,900 9,500 February 36,400 18,300 March 28,800 11,600 April 30,000 15,000 Oa. $16,645 Ob. $28,297 Oc. $53,264 Od. $13,316