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	$26,800	9,700
February	38,000	17,800
March	28,000	12,200
April	31,300	15,300

a.$10,710

b.$42,842

c.$13,388

d.$22,760