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 $26,700 10,200 February 38,200 17,700 March 28,700 11,800 April 30,500 14,500 a. $11,060 b. $8,848 c. $35,392 Od. $18,802