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 intermediate calculations. Cost Machine Hours January $52,200 20,000 February 75,000 29,000 March 57,000 22,000 April 64,000 24,500 a. $22,800 b. $2,530 c. $50,600 d. $1,533 The manufacturing cost of Calico Industries for three months of the year are provided below. Total Cost Production (units) $120,000 280,000 74,000 165,000 90,900 230,000 Using the high-low method, the variable cost per unit and the total fixed costs are April May June Oa. $0.40 per unit and $8,000 Ob. $7.80 per unit and $4,000 V Oc. $4.00 per unit and $800 Od. $0.78 per unit and $4,000 13