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, Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January $26,800 10,300 February 38,500 17,600 March 28,300 12,100 April 30,400 15,400 Ca. $10,292 b. $17,496 Oc. $32,934 d. 58,234