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. Do not round Intermediate computations. Cost Machine Hours January $93,350 9,500 February 169,910 18,300 March 117,160 12,200 April 144,020 15,300 Oa. 15.000 On. $10,700 Oc. $18,200 Oa. $34.200